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Commissioner of State Revenue v Lam & Kym Pty Ltd   flag  20

[2004] VSCA 204; (2004) 10 VR 420; (2004) 58 ATR 60
Supreme Court of Victoria - Court of Appeal
Australia - Victoria
15th November, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Royal Freemasons Homes' of Victoria [2024] VSC 238 Supreme Court of Victoria Australia - Victoria 14 May 2024 AustLII flag
Hesford v Hancock [2021] WASC 294 Supreme Court of Western Australia Australia - Western Australia 7 Dec 2021 AustLII flag 1
Kellett v Schriever [2020] SASC 96 Supreme Court of South Australia Australia - South Australia 9 Jun 2020 AustLII flag 2
Gangemi v Monaco [2020] WASC 183 Supreme Court of Western Australia Australia - Western Australia 29 May 2020 AustLII flag 1
Stewart v Stewart [2019] WASC 432 Supreme Court of Western Australia Australia - Western Australia 6 Dec 2019 AustLII flag 1
Attwell v Morgan [2019] WASC 182 Supreme Court of Western Australia Australia - Western Australia 28 May 2019 AustLII flag 11
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens? [2019] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens? [2019] ATOTD TD2019/14 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Hurst-Meyers v Public Trustee and Guardian for the ACT [2018] ACTSC 61 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 9 Mar 2018 AustLII flag 6
Liu v Commissioner of State Revenue (Review and Regulation) [2016] VCAT 87 Victorian Civil and Administrative Tribunal Australia - Victoria 21 Jan 2016 AustLII flag 2
Baptist Union of New South Wales v Chief Commissioner of State Revenue [2013] NSWADT 270 Administrative Decisions Tribunal Australia - New South Wales 28 Nov 2013 AustLII flag
Yara Australia Pty Ltd v Oswal (No 2) [2013] WASCA 187 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 16 Aug 2013 AustLII flag 14
Oswal v Commissioner of Taxation [2013] FCA 745; (2013) 233 FCR 110; (2013) 2013 ATC 20-403; (2013) 96 ATR 68 Federal Court of Australia Australia - Commonwealth 31 Jul 2013 AustLII flag 11
Hanrahan v Ansell [2012] VCC 783 County Court of Victoria Australia - Victoria 21 Jun 2012 AustLII flag
TD 2012/21 - Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if the terms of a trust are changed pursuant to a valid exercise of a power contained within the trust's constituent document, or varied with the approval of a relevant court? [2012] ATOTD 21 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TD 2012/21 - Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if the terms of a trust are changed pursuant to a valid exercise of a power contained within the trust's constituent document, or varied with the approval of a relevant court? [2012] ATOTD TD2012/21 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Scouller v Commissioner of State Revenue (Taxation) [2011] VCAT 998 Victorian Civil and Administrative Tribunal Australia - Victoria 31 May 2011 AustLII flag
St Vincent de Paul Society Qld v Ozcare Ltd [2009] QCA 335; (2009) 235 FLR 143; (2009) 74 ACSR 676 Supreme Court of Queensland - Court of Appeal Australia - Queensland 30 Oct 2009 AustLII flag 4
Commissioner of State Revenue v Serana Pty Ltd [2008] WASCA 82; (2008) 36 WAR 251; [2008] ATC 20-017; (2008) 72 ATR 24 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Apr 2008 AustLII flag 10
Houndalas v State Revenue Office — Legal Services [2006] VCAT 107; 62 ATR 32 Victorian Civil and Administrative Tribunal Australia - Victoria 13 Feb 2006 AustLII flag

Legislation Cited

Legislation Name Provision
The Act (Cth)
Stamp Duties Act 1920 (NSW)
Duties Act 2000 (Vic) s64A
Stamps Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
McKinnon Wallace Holdings Pty Ltd v Commissioner of State Revenue [1998] VSCA 59; [1999] 1 VR 397; 40 ATR 253 Supreme Court of Victoria - Court of Appeal Australia - Victoria 8 Oct 1998 AustLII flag 4
Coles Myer Ltd v Commissioner of State Revenue (Vic) [1998] VSC 288; [1998] 4 VR 728; (1998) 147 FLR 191; 39 ATR 163 Supreme Court of Victoria Australia - Victoria 30 Apr 1998 AustLII flag 29
Chief Commissioner of Stamp Duties v Buckle [1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393 High Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag 286
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 flag 181
Commissioner of Stamp Duties (Qld) v Livingston [1964] UKPC 2; [1965] AC 694; [1964] 3 All ER 692; [1964] 3 WLR 963 Privy Council United Kingdom circa 1964 BAILII flag 273
Tooheys Ltd v Commissioner of Stamp Duties (NSW) [1961] HCA 35; (1961) 105 CLR 602; [1962] ALR 195; 35 ALJR 109 High Court of Australia Australia - Commonwealth 13 Jun 1961 AustLII flag 154
Comptroller of Stamps v Buckland [1959] VicRp 72; [1959] VR 517; [1959] ALR 1023 Australia - Victoria 1 Aug 1958 AustLII flag 18
Commissioner of Stamp Duties (Qld) v Hopkins [1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 76
Timpson's Executors v Yerbury [1936] 1 KB 645 United Kingdom circa 1936 LexisNexis / Westlaw flag 9
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1926] HCA 26; (1926) 38 CLR 272 High Court of Australia Australia - Commonwealth 27 Aug 1926 AustLII flag 15
Davidson v Chirnside [1908] HCA 65; (1908) 7 CLR 324; 14 ALR 686 High Court of Australia Australia - Commonwealth 9 Oct 1908 AustLII flag 42
Milroy v Lord [1862] EngR 951; [1861-73] All ER 783; 4 De GF & J 264; 45 ER 1185; [1862] De GF & J 264; (1862) 31 LJCh 798; 7 LT 178 Court of Chancery United Kingdom circa 1862 CommonLII flag 155
Muswellbrook Coal Co Ltd v Minister for Mineral Resources and Energy 6 NSWLR 654 Australia - New South Wales LexisNexis AU flag 3

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