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"Estate Duty on Property Comprised in a Surrendered Life Estate: Deputy Commissioner of Taxation (SA) v Simpson"   flag 

(1962) 4 Sydney Law Review 117
James, B M
Sydney Law Review
Australia

Legislation Cited

Legislation Name Provision
Estate Duty Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Gale v FCT [1960] HCA 18; (1960) 102 CLR 1; [1960] ALR 274; 33 ALJR 564 High Court of Australia Australia - Commonwealth 5 Apr 1960 AustLII flag 14
Elder's Trustee and Executor Co Ltd v FCT [1953] HCA 42; 88 CLR 200; [1953] ALR 697 High Court of Australia Australia - Commonwealth 30 Jul 1953 AustLII flag 5
Moss v FCT [1947] HCA 63; (1947) 77 CLR 184 High Court of Australia Australia - Commonwealth 3 Oct 1947 AustLII flag 3
(1960) 2 WLR 180 (1960) 2 WLR 180 United Kingdom circa 1960 LexisNexis / Westlaw flag 2
Sneddon v Lord Advocate [1954] AC 257; [1954] 1 All ER 255 United Kingdom circa 1954 LexisNexis / Westlaw flag 6
Taxation, Deputy Commissioner of (SA) v Simpson [1960] ALR 196; 33 ALJR 506 Australia circa 1960 LexisNexis AU flag 3
Simpson v Deputy Commissioner of Taxation (Cth) [1959] ALR 610; 32 ALJR 292 Australia circa 1959 LexisNexis AU flag 2
Commissioner of Taxation (SA) v Simpson (1960) 32 ALJR 506 Australia circa 1960 flag 1

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