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Commissioner of State Revenue v Lam & Kym Pty Ltd     20

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
Hesford v Hancock	[2021] WASC 294	Supreme Court of Western Australia	Australia - Western Australia	7 Dec 2021	AustLII		1
Gangemi v Monaco	[2020] WASC 183	Supreme Court of Western Australia	Australia - Western Australia	29 May 2020	AustLII		1
Kellett v Schriever	[2020] SASC 96	Supreme Court of South Australia	Australia - South Australia	9 Jun 2020	AustLII		2
Stewart v Stewart	[2019] WASC 432	Supreme Court of Western Australia	Australia - Western Australia	6 Dec 2019	AustLII		1
Attwell v Morgan	[2019] WASC 182	Supreme Court of Western Australia	Australia - Western Australia	28 May 2019	AustLII		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 TD2019/14	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
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
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		6
Liu v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 87	Victorian Civil and Administrative Tribunal	Australia - Victoria	21 Jan 2016	AustLII		2
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		14
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
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		11
Hanrahan v Ansell	[2012] VCC 783	County Court of Victoria	Australia - Victoria	21 Jun 2012	AustLII
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
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
Scouller v Commissioner of State Revenue (Taxation)	[2011] VCAT 998	Victorian Civil and Administrative Tribunal	Australia - Victoria	31 May 2011	AustLII
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		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		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

Legislation Cited

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		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		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		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		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		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		154
Comptroller of Stamps v Buckland	[1959] VicRp 72; [1959] VR 517; [1959] ALR 1023		Australia - Victoria	1 Aug 1958	AustLII		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		76
Timpson's Executors v Yerbury	[1936] 1 KB 645		United Kingdom	circa 1936	LexisNexis / Westlaw		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		15
Davidson v Chirnside	[1908] HCA 65; (1908) 7 CLR 324; 14 ALR 686	High Court of Australia	Australia - Commonwealth	9 Oct 1908	AustLII		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		155
Muswellbrook Coal Co Ltd v Minister for Mineral Resources and Energy	6 NSWLR 654		Australia - New South Wales		LexisNexis AU		3