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KLDE Pty Ltd v Commissioner of Stamp Duties (Qld)   flag  79

[1984] HCA 63; (1984) 155 CLR 288; 56 ALR 337; 15 ATR 1214; 58 ALJR 545
High Court of Australia
Australia - Commonwealth
23rd October, 1984

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Baxter v Chief Commissioner of State Revenue [2024] NSWCATAD 153 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 31 May 2024 AustLII flag 1
Imbree v Chief Commissioner of State Revenue [2024] NSWCATAD 22 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 24 Jan 2024 AustLII flag 1
Bank of Baroda v National MBF Finance (Fiji) Ltd [2020] FJHC 907 High Court of Fiji Fiji 29 Oct 2020 PacLII flag
Bose v Weir [2020] QCATA 7 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 17 Jan 2020 AustLII flag 2
Trajkovski v Simpson [2019] NSWCA 52 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Mar 2019 AustLII flag 12
Harrison v Commissioner of State Revenue [2018] QCATA 75 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 1 Jun 2018 AustLII flag 2
BB Australia Pty Ltd v Danset Pty Ltd [2018] NSWCA 101 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 May 2018 AustLII flag 7
Michael Gregory Jones as Liquidator of SBH Australia Pty Ltd (In Liq) v Joseph Cummins [2018] NSWSC 606 Supreme Court of New South Wales Australia - New South Wales 9 May 2018 AustLII flag 2
Ellison v Sandini Pty Ltd [2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249 Federal Court of Australia Australia - Commonwealth 27 Mar 2018 AustLII flag 27
Psal Pty Ltd v Registrar of Titles [No 2] [2018] WASC 85 Supreme Court of Western Australia Australia - Western Australia 22 Mar 2018 AustLII flag
Bank of Baroda v National MBF Finance (Fiji) Ltd [2017] FJHC 695 High Court of Fiji Fiji 22 Sep 2017 PacLII flag 1
Sandini Pty Ltd v Commissioner of Taxation [2017] FCA 287 Federal Court of Australia Australia - Commonwealth 22 Mar 2017 AustLII flag 3
PSAL Pty Ltd v Raja [2016] WASC 295 Supreme Court of Western Australia Australia - Western Australia 1 Dec 2016 AustLII flag 6
Commissioner of State Revenue v Kameel Pty Ltd [2015] VSC 229 Supreme Court of Victoria Australia - Victoria 28 May 2015 AustLII flag 4
R v Draper [2015] QCA 66 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Apr 2015 AustLII flag 1
Commissioner of State Revenue v Abbotts Exploration Pty Ltd [2014] WASCA 211; (2014) 48 WAR 300 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 14 Nov 2014 AustLII flag 42
Doherty v Commissioner for ACT Revenue (Administrative Review) [2014] ACAT 26 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 2 May 2014 AustLII flag
Parkview Qld Pty Ltd v Commonwealth Bank of Australia [2013] NSWCA 422 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Dec 2013 AustLII flag 6
Legal Services Board v Gillespie-Jones [2013] HCA 35; (2013) 249 CLR 493; (2013) 300 ALR 430; (2013) 87 ALJR 985 High Court of Australia Australia - Commonwealth 14 Aug 2013 AustLII flag 110
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd [2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Feb 2013 AustLII flag 88
Fowler v Commissioner of Taxation [2012] FCA 1040; [2012] ATC 20-351 Federal Court of Australia Australia - Commonwealth 21 Sep 2012 AustLII flag 7
Khalid v Perpetual Ltd [2012] NSWCA 153 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 29 May 2012 AustLII flag 3
Brisbane Slipways Operations Pty Ltd v Pantaloni [2010] FCA 654; (2010) 270 ALR 13 Federal Court of Australia Australia - Commonwealth 24 Jun 2010 AustLII flag 15
Taxpayer v Commissioner of Taxation [2010] AATA 455; [2010] ATC 1-021 Administrative Appeals Tribunal Australia 18 Jun 2010 AustLII flag 3
Tim Barr Pty Ltd v Narui Gold Coast Pty Ltd [2010] NSWSC 29; (2010) 14 BPR 27,605 Supreme Court of New South Wales Australia - New South Wales 5 Feb 2010 AustLII flag 22
ING Life Ltd v Commissioner of State Revenue [2008] QSC 248; [2008] ATC 20-057 Supreme Court of Queensland Australia - Queensland 22 Oct 2008 AustLII flag 2
Phillips v Scotdale Pty Ltd [2008] QCA 127; [2008] Q Conv R 54-692 Supreme Court of Queensland - Court of Appeal Australia - Queensland 30 May 2008 AustLII flag 7
Legal Services Commissioner v Dempsey [2008] QCA 122; [2008] 2 Qd R 272 Supreme Court of Queensland - Court of Appeal Australia - Queensland 23 May 2008 AustLII flag 2
Babcock and Brown Property Instalment Plan [2008] ATOPR PR2008/35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
Babcock and Brown Property Instalment Plan [2008] ATOPR 35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
Trust Co of Australia Ltd (as Trustee for the Clayton 3 Trust) v Commissioner of State Revenue [2007] VSC 451; (2007) 19 VR 111 Supreme Court of Victoria Australia - Victoria 20 Nov 2007 AustLII flag 11
Australand Corporation (Qld) Pty Ltd v Johnson [2007] QCA 302; [2008] 1 Qd R 203; 229 FLR 149 Supreme Court of Queensland - Court of Appeal Australia - Queensland 21 Sep 2007 AustLII flag 22
Black v Garnock [2007] HCA 31; (2007) 230 CLR 438; 237 ALR 1; 81 ALJR 1338; [2007] ANZ Conv R 433 High Court of Australia Australia - Commonwealth 1 Aug 2007 AustLII flag 70
Proactive Management v Over Fifty Funds [2007] NSWSC 802 Supreme Court of New South Wales Australia - New South Wales 19 Jul 2007 AustLII flag 1
Cousins Securities Pty Ltd v CEC Group Ltd [2006] QSC 307 Supreme Court of Queensland Australia - Queensland 20 Oct 2006 AustLII flag 1
Wainter Pty Ltd v Ansearch Ltd [2006] WADC 152 District Court of Western Australia Australia - Western Australia 22 Sep 2006 AustLII flag
Garnock v Black [2006] NSWCA 140; [2006] NSW Conv R 56-158; 66 NSWLR 347 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 Jun 2006 AustLII flag 3
Woodfield Constructions Pty Ltd v Commissioner of State Revenue [2005] VCAT 2518; 61 ATR 260 Victorian Civil and Administrative Tribunal Australia - Victoria 7 Dec 2005 AustLII flag
GPT RE Ltd v Lend Lease Real Estate Investments Ltd [2005] NSWSC 964; (2005) 12 BPR 23,217 Supreme Court of New South Wales Australia - New South Wales 27 Sep 2005 AustLII flag 25
Affinity Health Ltd v Chief Commissioner of State Revenue [2005] NSWSC 663; 60 ATR 1 Supreme Court of New South Wales Australia - New South Wales 7 Jul 2005 AustLII flag 20
Armidale Dumaresq Council v M & P (North Coast) Pty Ltd [2005] NSWSC 628; 64 NSWLR 1 Supreme Court of New South Wales Australia - New South Wales 28 Jun 2005 AustLII flag 4
Tisand Pty Ltd v The Owners of the Ship MV Cape Moreton (Ex Freya) [2005] FCAFC 68; (2005) 143 FCR 43; (2005) 219 ALR 48 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 57
Foothills Developments Pty Ltd v Lone Star Developments Pty Ltd [2005] WASC 38 Supreme Court of Western Australia Australia - Western Australia 14 Mar 2005 AustLII flag
Letila Pty Ltd (Receivers and Managers Appointed) v Deboni [2005] WASC 6 Supreme Court of Western Australia Australia - Western Australia 8 Feb 2005 AustLII flag
Baxter Pty Ltd v Commissioner of State Revenue (Taxation) [2004] VCAT 2652 Victorian Civil and Administrative Tribunal Australia - Victoria 17 Dec 2004 AustLII flag
A J Baxter Pty Ltd v Commissioner for State Revenue [2004] VCAT 2548 Victorian Civil and Administrative Tribunal Australia - Victoria 17 Dec 2004 AustLII flag
Redglove Projects Pty Ltd v Ngunnawal Local Aboriginal Land Council [2004] NSWSC 880; (2004) 12 BPR 22,319 Supreme Court of New South Wales Australia - New South Wales 24 Sep 2004 AustLII flag 23
Taxpayer Co and The Commissioner of Taxation [2004] AATA 451; 55 ATR 1170 Administrative Appeals Tribunal Australia 10 May 2004 AustLII flag 1
Tanwar Enterprises Pty Ltd v Cauchi [2003] HCA 57; (2003) 217 CLR 315; (2003) 201 ALR 359; (2003) 77 ALJR 1853 High Court of Australia Australia - Commonwealth 7 Oct 2003 AustLII flag 350
Kent v The Vessel Maria Luisa [2003] FCAFC 93; (2003) 130 SCR 12; (2003) 130 FCR 12 Federal Court of Australia Australia - Commonwealth 16 May 2003 AustLII flag 18
Nolan v Collie [2003] VSCA 39; (2003) 7 VR 287 Supreme Court of Victoria - Court of Appeal Australia - Victoria 24 Apr 2003 AustLII flag 111
Commissioner of Taxation v Linter Textiles Australia Ltd (in liq) [2003] FCAFC 63; (2003) 129 FCR 42; 52 ATR 502; 21 ACLC 816 Federal Court of Australia Australia - Commonwealth 14 Apr 2003 AustLII flag 4
Zabart Pty Ltd v McKay [2002] QCA 280 Supreme Court of Queensland - Court of Appeal Australia - Queensland 9 Aug 2002 AustLII flag 2
Western Australia v Ward [2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446 High Court of Australia Australia - Commonwealth 8 Aug 2002 AustLII flag 612
Tesoriero v Chief Commissioner of Stamp Duties [2001] NSWSC 489 Supreme Court of New South Wales Australia - New South Wales 14 Jun 2001 AustLII flag 1
Forder v Cemcorp Pty Ltd [2001] NSWSC 281; (2001) 51 NSWLR 486; 10 BPR 18,615; [2001] ANZ Conv R 391; [2001] NSW Conv R 55-966 Supreme Court of New South Wales Australia - New South Wales 11 Apr 2001 AustLII flag 32
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 218
Stamp Duties, Chief Commissioner of v Paliflex Pty Ltd [1999] NSWSC 889; 166 ALR 466; 152 FLR 276; 42 ATR 652; 32 ACSR 604; 47 NSWLR 382 Supreme Court of New South Wales Australia - New South Wales 2 Sep 1999 AustLII flag 2
Road Aust Pty Ltd v CSD [1999] QCA 328 Supreme Court of Queensland - Court of Appeal Australia - Queensland 20 Aug 1999 AustLII flag 3
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
Bertram Woodhouse and Repatriation Commission [1998] AATA 374 Administrative Appeals Tribunal Australia 25 May 1998 AustLII flag
Valoutin Pty Ltd v Furst [1998] FCA 339; (1998) 154 ALR 119 Federal Court of Australia Australia - Commonwealth 6 Apr 1998 AustLII flag 42
Bellinz Pty Ltd v Commissioner of Taxation [1998] FCA 284; 98 ATC 4,399; (1998) 38 ATR 350 Federal Court of Australia Australia - Commonwealth 31 Mar 1998 AustLII flag 6
Hugh Jenner Wiley v St George Partnership Banking Ltd [1997] FCA 1442 Federal Court of Australia Australia - Commonwealth 18 Dec 1997 AustLII flag
Lion Nathan Brewing Investments Pty Ltd v Commissioner for ACT Revenue [1997] FCA 1153 Federal Court of Australia Australia - Commonwealth 28 Oct 1997 AustLII flag 1
Suncorp Insurance and Finance v Commissioner of Stamp Duties [1997] QCA 225; [1998] 2 Qd R 285; (1997) 36 ATR 514 Supreme Court of Queensland - Court of Appeal Australia - Queensland 29 Jul 1997 AustLII flag 24
Syrimi v Hinds [1996] NTCA 57; (1996) 6 NTLR 1 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 5 Jul 1996 AustLII flag 7
Stamps, Commissioner of v Telegraph Investment Co Pty Ltd [1995] HCA 44; (1995) 184 CLR 453; (1995) 133 ALR 130; (1995) 70 ALJR 155; 32 ATR 405 High Court of Australia Australia - Commonwealth 21 Dec 1995 AustLII flag 150
Davies v Australian Securities Commission [1995] FCA 1496; (1995) 59 FCR 221; (1995) 131 ALR 295; (1995) 38 ALD 273; (1995) 18 ACSR 129 Federal Court of Australia Australia - Commonwealth 30 Aug 1995 AustLII flag 46
Commissioner of Stamps v Telegraph Investment Co Pty Ltd A10/1995 [1995] HCATrans 290 High Court of Australia Australia - Commonwealth 24 Aug 1995 AustLII flag
Re Taxation Appeals [1994] AATA 380 Administrative Appeals Tribunal Australia 21 Dec 1994 AustLII flag
QT93/45 and Commissioner of Taxation [1994] AATA 117; (1994) 28 ATR 1108 Administrative Appeals Tribunal Australia 29 Apr 1994 AustLII flag 7
Henderson's Caveat, Re [1993] QCA 254 Supreme Court of Queensland - Court of Appeal Australia - Queensland 12 Jul 1993 AustLII flag
WT89/3 and Commissioner of Taxation [1990] AATA 78; (1990) 21 ATR 3377 Administrative Appeals Tribunal Australia 6 Apr 1990 AustLII flag
Sproule and Department of Veterans' Affairs [1990] AATA 366 Administrative Appeals Tribunal Australia 9 Feb 1990 AustLII flag
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation [1988] FCA 262 Federal Court of Australia Australia - Commonwealth 26 Jul 1988 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Some Thoughts on Beneficial Interests and Beneficial Ownership in Revenue Law" (1996) 19 University of New South Wales Law Journal 181 Stone, Margaret; Lesnie, Vanessa Australia circa 1996 AustLII flag 4
"Table of Cases" [1989] AUMPLawAYbk 1 Editors Australia circa 1989 AustLII flag
"Default Clauses in Joint Venture Agreements in the Context of Sections 368, 451 and 200 of the Companies Codes" [1987] AUMPLawAYbk 21 Roberts, NB Australia circa 1987 AustLII flag
"Table of Cases" [1987] AUMPLawAYbk 1 Editors Australia circa 1987 AustLII flag

Legislation Cited

Legislation Name Provision
Real Property Act (NSW) s48, sA189485.PDF.SINO_TEXT

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Legione v Hateley [1983] HCA 11; (1983) 152 CLR 406; 56 FLR 206; 46 ALR 1; (1983) 57 ALJR 292 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 937
Chang v Registrar of Titles [1976] HCA 1; (1976) 137 CLR 177; 8 ALR 285; 50 ALJR 404 High Court of Australia Australia - Commonwealth 11 Feb 1976 AustLII flag 113
Breskvar v Wall (1971) 126 CLR 376 Australia - Commonwealth circa 1971 Legal Online / Westlaw flag 445
Brown v Heffer [1967] HCA 40; (1967) 116 CLR 344; [1968] ALR 89; 41 ALJR 195 High Court of Australia Australia - Commonwealth 19 Oct 1967 AustLII flag 193
Haque v Haque (No 2) [1965] HCA 38; (1965) 114 CLR 98; [1966] ALR 553; (1965) 39 ALJR 144 High Court of Australia Australia - Commonwealth 29 Jul 1965 AustLII flag 68
McWilliam v McWilliams Wines Pty Ltd [1964] HCA 6; (1964) 114 CLR 656; 37 ALJR 435 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 77
Escoigne Properties Ltd v IRC [1958] AC 549 United Kingdom circa 1958 LexisNexis / Westlaw flag 26
Francis v Commissioner of Stamp Duties (NSW) [1954] HCA 8; (1954) 91 CLR 368 High Court of Australia Australia - Commonwealth 5 Mar 1954 AustLII flag 13
New Britain Plantations Ltd v Acting Treasurer of the Territory of New Guinea [1936] HCA 22; 55 CLR 127 High Court of Australia Australia - Commonwealth 14 May 1936 AustLII flag 1
Commissioner of Stamp Duties (NSW) v Yeend [1929] HCA 39; (1929) 43 CLR 235 High Court of Australia Australia - Commonwealth 2 Dec 1929 AustLII flag 42
Currey v Federal Building Society [1929] HCA 28; (1929) 42 CLR 421 High Court of Australia Australia - Commonwealth 28 Oct 1929 AustLII flag 16
Pakenham Upper Fruit Co Ltd v Crosby [1924] HCA 55; (1924) 35 CLR 386 High Court of Australia Australia - Commonwealth 15 Dec 1924 AustLII flag 49
R v Australian Broadcasting Tribunal; Ex parte Hardiman [1980] HCA 13; (1980) 144 CLR 13; 54 ALJR 314 High Court of Australia Australia - Commonwealth 5 Jun 1923 AustLII flag 917
Mack v Commissioner of Stamp Duties (NSW) [1920] HCA 76; (1920) 28 CLR 373; 27 ALR 146 High Court of Australia Australia - Commonwealth 22 Nov 1920 AustLII flag 61
Hoysted v FCT [1920] HCA 29; (1920) 27 CLR 400; 26 ALR 145 High Court of Australia Australia - Commonwealth 10 May 1920 AustLII flag 28
Stamps, Commissioners of (Q) v Queensland Meat Export Co Ltd [1917] AC 624; 117 LT 617; 86 LJPC 202 United Kingdom circa 1917 LexisNexis / Westlaw flag 9
Redman v Permanent Trustee Co of New South Wales Ltd [1916] HCA 47; (1916) 22 CLR 84; 22 ALR 365 High Court of Australia Australia - Commonwealth 1 Sep 1916 AustLII flag 59
Barry v Heider [1914] HCA 79; (1914) 19 CLR 197; 21 ALR 93 High Court of Australia Australia - Commonwealth 16 Dec 1914 AustLII flag 203
Commissioners of Inland Revenue v Angus [1889] UKLawRpKQB 133; (1889) 23 QBD 579 Queen's Bench United Kingdom 9 Aug 1889 CommonLII flag 52
Tailby v Official Receiver [1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75 United Kingdom 30 Jul 1888 CommonLII flag 180
Lysaght v Edwards [1876] UKLawRpCh 123; (1876) 2 Ch D 499 United Kingdom 20 Mar 1876 CommonLII flag 171

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