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"Some Thoughts on Beneficial Interests and Beneficial Ownership in Revenue Law"     4

Cases Referring to this Journal Article

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Elliot v Secretary, Department of Education, Employment and Workplace Relations	[2008] FCA 1293; (2008) 249 ALR 182; (2008) 103 ALD 318	Federal Court of Australia	Australia - Commonwealth	20 Aug 2008	AustLII		14
Linter Textiles	[2002] FCA 1089; (2002) 20 ACLC 1708; 50 ATR 548	Federal Court of Australia	Australia - Commonwealth	6 Sep 2002	AustLII		2
Chief Commissioner of State Revenue v Benidorm Pty Ltd	[2020] NSWCA 285; (2020) 104 NSWLR 232	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	13 Nov 2020	AustLII		9
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		11

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Inwards v Baker	[1965] EWCA Civ 4; [1965] 2 QB 29; [1965] 1 All ER 446; [1965] 2 WLR 212	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jan 1965	BAILII		213
Elliot v Secretary, Department of Education, Employment and Workplace Relations	[2008] FCA 1293; (2008) 249 ALR 182; (2008) 103 ALD 318	Federal Court of Australia	Australia - Commonwealth	20 Aug 2008	AustLII		14
Linter Textiles	[2002] FCA 1089; (2002) 20 ACLC 1708; 50 ATR 548	Federal Court of Australia	Australia - Commonwealth	6 Sep 2002	AustLII		2
Corin v Patton	[1990] HCA 12; (1990) 169 CLR 540; (1990) 92 ALR 1; (1990) 64 ALJR 256	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		239
Waltons Stores (Interstate) Ltd v Maher	[1988] HCA 7; (1988) 164 CLR 387; (1988) 76 ALR 513; (1988) 62 ALJR 110; [1988] ANZ Conv R 98	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII		1876
KLDE Pty Ltd v Commissioner of Stamp Duties (Qld)	[1984] HCA 63; (1984) 155 CLR 288; 56 ALR 337; 15 ATR 1214; 58 ALJR 545	High Court of Australia	Australia - Commonwealth	23 Oct 1984	AustLII		79
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		937
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874	High Court of Australia	Australia - Commonwealth	21 Apr 1982	AustLII		181
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		113
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		193
Latec Investments Ltd v Hotel Terrigal Pty Ltd (in liq)	[1965] HCA 17; (1965) 113 CLR 265; [1966] ALR 775; 39 ALJR 110	High Court of Australia	Australia - Commonwealth	12 Apr 1965	AustLII		249
Livingston v Commissioner of Stamp Duties (Qld)	[1960] HCA 94; (1960) 107 CLR 411; [1961] ALR 534	High Court of Australia	Australia - Commonwealth	16 Dec 1960	AustLII		125
North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW)	[1940] HCA 7; (1940) 63 CLR 52	High Court of Australia	Australia - Commonwealth	3 Apr 1940	AustLII		62
Chief Commissioner of State Revenue v Benidorm Pty Ltd	[2020] NSWCA 285; (2020) 104 NSWLR 232	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	13 Nov 2020	AustLII		9
Emanuel (Rundle Mall) Pty Ltd v Commissioner of Stamps	(1986) 41 SASR 122	Supreme Court of South Australia	Australia - South Australia	circa 1986	Legal Online / Westlaw		10
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		11
[1996] University of New South Wales Law Journal 189	[1996] University of New South Wales Law Journal 189	University of New South Wales Law Journal	Australia	circa 1996	HeinOnline		1
[1996] University of New South Wales Law Journal 191	[1996] University of New South Wales Law Journal 191	University of New South Wales Law Journal	Australia	circa 1996	HeinOnline		1
[1996] University of New South Wales Law Journal 185	[1996] University of New South Wales Law Journal 185	University of New South Wales Law Journal	Australia	circa 1996	HeinOnline		1
[1996] University of New South Wales Law Journal 183	[1996] University of New South Wales Law Journal 183	University of New South Wales Law Journal	Australia	circa 1996	HeinOnline		1
[1996] University of New South Wales Law Journal 187	[1996] University of New South Wales Law Journal 187	University of New South Wales Law Journal	Australia	circa 1996	HeinOnline		1
Stamps, Comptroller of (Vic) v Yellowco Five Pty Ltd	[1993] VicRp 90; [1993] 2 VR 529; 24 ATR 456		Australia - Victoria	11 Dec 1992	AustLII		23
Baumgartner v Baumgartner	(1987) 76 CLR 75		Australia - Commonwealth	circa 1987	Legal Online / Westlaw		1
Eon Metals NL v Commissioner of State Taxation (WA)	(1991) 22 ATR 601		Australia	circa 1991	Legal Online / Westlaw		19
Silovi Pty Ltd v Barbaro	(1988) 13 NSWLR 466; (1988) 65 LGRA 144; [1988] ANZ Conv R 387; [1988] NSW Conv R 55-409		Australia - New South Wales	circa 1988	LexisNexis AU		135
Ogilvie v Ryan	(1977) 17 ALR 500; [1976] 2 NSWLR 504		Australia	circa 1977	LexisNexis AU		77
Adele Grace Pty Ltd v Commissioner of Land Tax	[1977] 2 NSWLR 382; 8 ATR 163		Australia - New South Wales	circa 1977	LexisNexis AU		2
Jessica Holdings Pty Ltd v Anglican Property Trust Diocese of Sydney	(1992) 27 NSWLR 140; [1992] NSW Conv R 59,559		Australia - New South Wales	circa 1992	LexisNexis AU		34
Parway Estates Ltd v Inland Revenue Commissioners	(1958) 45 Tax Cas 135		United Kingdom	circa 1958			8
Central Trust and Safe Deposit Co v Snider	[1916] 1 AC 266		United Kingdom	circa 1916	LexisNexis / Westlaw		47