Commissioner of State Taxation v Cyril Henschke Pty Ltd 40

[2010] HCA 43; (2010) 242 CLR 508; (2010) 272 ALR 440; (2010) 85 ALJR 174; 78 ATR 1; (2010) 80 ACSR 626

High Court of Australia

Australia - Commonwealth

1st December, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
David & Ros Carr Holdings Pty Ltd v Ritossa	[2024] NSWSC 1125	Supreme Court of New South Wales	Australia - New South Wales	5 Sep 2024	AustLII
Trident Austwide Pty Ltd v Bagcorp Pty Ltd as trustee for the Rico Tea Trust	[2024] NSWSC 479	Supreme Court of New South Wales	Australia - New South Wales	30 Apr 2024	AustLII	1
Melvin v AG Melvin, MJ Melvin & RN Melvin (a Firm)	[2023] WASC 372	Supreme Court of Western Australia	Australia - Western Australia	29 Sep 2023	AustLII
Hedges v Commissioner of Taxation	[2023] FCAFC 105	Federal Court of Australia	Australia - Commonwealth	12 Jul 2023	AustLII
Caitlyn Church v Wild Squeeze	[2023] WAIRComm 231	Western Australian Industrial Relations Commission	Australia - Western Australia	21 Apr 2023	AustLII
Hedges v Commissioner of Taxation	[2022] FCA 1389	Federal Court of Australia	Australia - Commonwealth	23 Nov 2022	AustLII	1
YD HUI & AE IMAM v Brian Edward Ravenscroft	[2022] WAIRComm 728	Western Australian Industrial Relations Commission	Australia - Western Australia	19 Oct 2022	AustLII
S & C Nicola Pty Ltd v Peter Holmes Investment Pty Ltd	[2022] NSWCA 72; (2022) 108 NSWLR 165	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	6 May 2022	AustLII	5
Wright v Lemon (No 2)	[2021] WASC 159	Supreme Court of Western Australia	Australia - Western Australia	8 Feb 2022	AustLII	6
Paras v Westpac Banking Corporation	[2021] FCA 616	Federal Court of Australia	Australia - Commonwealth	10 Jun 2021	AustLII
Bassett v Cameron	[2021] NSWSC 207	Supreme Court of New South Wales	Australia - New South Wales	12 Mar 2021	AustLII	19
Gang v You	[2020] ACTSC 105	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	1 May 2020	AustLII	1
Commissioner of State Revenue (WA) v Rojoda Pty Ltd	[2020] HCA 7; (2020) 268 CLR 281; (2020) 376 ALR 378; 94 ALJR 423	High Court of Australia	Australia - Commonwealth	18 Mar 2020	AustLII	20
Rozenblit v Vainer	[2019] VSC 316	Supreme Court of Victoria	Australia - Victoria	20 May 2019	AustLII	6
Chickabo Pty Ltd v Zphere Pty Ltd	[2019] VSC 73; (2019) 57 VR 406	Supreme Court of Victoria	Australia - Victoria	22 Feb 2019	AustLII	16
Ingles v Ingles	[2019] FamCA 33	Family Court of Australia	Australia	31 Jan 2019	AustLII	4
Rojoda Pty Ltd v Commissioner of State Revenue	[2018] WASCA 224; (2018) 368 ALR 734	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Dec 2018	AustLII	5
Cappe v Tsung	[2018] NSWCA 86	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Apr 2018	AustLII	3
Grace Buncle Pty Ltd v Ralph Lauren	[2018] QSC 24	Supreme Court of Queensland	Australia - Queensland	23 Feb 2018	AustLII	3
Commissioner of State Revenue (Vic) v Danvest Pty Ltd	[2017] VSCA 382; (2017) 55 VR 190; [2017] ATC 20-642	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	20 Dec 2017	AustLII	7
MW Corporation Pty Ltd v Sabata Lalita Nominees Pty Ltd	[2017] VCC 832	County Court of Victoria	Australia - Victoria	28 Jun 2017	AustLII	1
Danvest Pty Ltd v Commissioner of State Revenue	[2017] VSC 125	Supreme Court of Victoria	Australia - Victoria	31 Mar 2017	AustLII	2
Rojoda Pty Ltd and Commissioner of State Revenue	[2017] WASAT 35	State Administrative Tribunal of Western Australia	Australia - Western Australia	23 Feb 2017	AustLII	1
Elecnet (Aust) Pty Ltd (as Trustee for the Electrical Industry Severance Scheme) v Commissioner of Taxation of the Commonwealth of Australia	[2016] HCATrans 237	High Court of Australia	Australia - Commonwealth	11 Oct 2016	AustLII
Lowe Pty Ltd v Belgravia Nominees Pty Ltd	[2016] HCATrans 21	High Court of Australia	Australia - Commonwealth	12 Feb 2016	AustLII
Woods & White v Hopkins	[2016] WASC 16	Supreme Court of Western Australia	Australia - Western Australia	22 Jan 2016	AustLII	6
Reckitt Benckiser Healthcare (UK) Ltd v Glaxosmithkline Australia Pty Ltd (No 5)	[2015] FCA 486; (2015) 112 IPR 273	Federal Court of Australia	Australia - Commonwealth	20 May 2015	AustLII	7
Nelson v Moorcraft	[2014] WASCA 212	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	28 Jan 2015	AustLII	11
Howard v Smith	[2014] QCATA 103	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	5 May 2014	AustLII	4
Palermo v Palermo [No 2]	[2014] WASC 6	Supreme Court of Western Australia	Australia - Western Australia	9 Apr 2014	AustLII	4
Atwell v Roberts	[2013] WASCA 37; (2013) 43 WAR 507	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Jun 2013	AustLII	36
Letizia Building Co Pty Ltd v Redglow Asset Pty Ltd	[2013] WASC 171	Supreme Court of Western Australia	Australia - Western Australia	9 May 2013	AustLII	4
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	88
Pharmos Nominees Pty Ltd v Commissioner of State Taxation	[2012] SASCFC 89	Supreme Court of South Australia - Full Court	Australia - South Australia	27 Jul 2012	AustLII	3
Kelly v Commissioner of Taxation	[2012] FCA 423; (2012) 88 ATR 409	Federal Court of Australia	Australia - Commonwealth	27 Apr 2012	AustLII	9
Fazio v Fazio	[2012] WASCA 72	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	29 Mar 2012	AustLII	130
Killen v Hamilton	[2012] NSWSC 162	Supreme Court of New South Wales	Australia - New South Wales	5 Mar 2012	AustLII	2
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII	1
National Mutual Life Association v Commissioner of State Taxation	[2011] SASCFC 106	Supreme Court of South Australia - Full Court	Australia - South Australia	30 Sep 2011	AustLII
McPhee and Inspector-General in Bankruptcy	[2011] AATA 322	Administrative Appeals Tribunal	Australia	13 May 2011	AustLII	2

Legislation Cited

Legislation Name	Provision
Administration Act 1996 (NSW)	sDA1898N27184.PDF.SINO_TEXT, s20, s39
Partnership Act 1891 (SA)
Stamp Duties Act 1923 (SA)	s60
Partnership Act 1891 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Cyril Henschke Pty Ltd v Commissioner of State Taxation	[2009] SASC 148; (2009) 104 SASR 22; [2009] ATC 20-104	Supreme Court of South Australia	Australia - South Australia	29 May 2009	AustLII	1
Cyril Henschke Pty Ltd v Commissioner of State Taxation	[2008] SASC 360; (2008) 104 SASR 1; (2008) 74 ATR 624; [2008] ATC 20-088	Supreme Court of South Australia	Australia - South Australia	18 Dec 2008	AustLII	9
Sandhu v Gill	[2006] Ch 456	Court of Chancery	United Kingdom	circa 2006	LexisNexis / Westlaw	11
CPT Custodian Pty Ltd v Commissioner of State Revenue	[2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371	High Court of Australia	Australia - Commonwealth	28 Sep 2005	AustLII	238
[2003] Hca 9	[2003] HCA 9	High Court of Australia	Australia - Commonwealth	circa 2003	AustLII	63
Barns v Barns	(2003) 214 CLR 169		Australia - Commonwealth	circa 2003	Legal Online / Westlaw	83
McGowan v Commissioner of Stamp Duties	[2002] 2 Qd R 499		Australia - Queensland	circa 2002	LexisNexis AU	8
Hurst v Bryk	[2002] 1 AC 185		United Kingdom	circa 2002	LexisNexis / Westlaw	43
MSP Nominees Pty Ltd v Commissioner of Stamps (SA)	[1999] HCA 51; (1999) 198 CLR 494; (1999) 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833	High Court of Australia	Australia - Commonwealth	30 Sep 1999	AustLII	59
[1993] AC 524	[1993] AC 524		United Kingdom	circa 1993	LexisNexis / Westlaw	16
Hadlee v Commissioner of Inland Revenue	[1989] 2 NZLR 447		New Zealand	circa 1989	LexisNexis	17
SJ Mackie Pty Ltd v Dalziell Medical Practice Pty Ltd	[1989] 2 Qd R 87		Australia - Queensland	circa 1989	LexisNexis AU	31
Hospital Products Ltd v United States Surgical Corporation	[1984] HCA 64; (1984) 156 CLR 41; (1984) 55 ALR 417; (1984) 58 ALJR 587; 4 IPR 291	High Court of Australia	Australia - Commonwealth	25 Oct 1984	AustLII	1828
Chan v Zacharia	[1984] HCA 36; (1984) 154 CLR 178; 53 ALR 417; (1984) 58 ALJR 353; [1985] LRC (Comm) 709	High Court of Australia	Australia - Commonwealth	7 Jun 1984	AustLII	557
Watson v Ralph	[1982] HCA 35; (1982) 148 CLR 646; 41 ALR 270; 56 ALJR 612	High Court of Australia	Australia - Commonwealth	8 Jun 1982	AustLII	25
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
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII	194
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd	[1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217	High Court of Australia	Australia - Commonwealth	5 Jun 1974	AustLII	173
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
General Steel Industries Inc v Commissioner for Railways (NSW)	[1964] HCA 69; (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253	High Court of Australia	Australia - Commonwealth	9 Nov 1964	AustLII	4504
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
Bolton v FCT	[1965] ALR 481; (1964) 9 AITR 385; (1964) 13 ATD 378		Australia	circa 1964	LexisNexis AU	26
Hendry v The Perpetual Executors and Trustees Association of Australia Ltd	[1961] HCA 44; (1961) 106 CLR 256; [1962] ALR 249; 35 ALJR 151	High Court of Australia	Australia - Commonwealth	2 Aug 1961	AustLII	29
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
Perpetual Executors & Trustees Association of Australia Ltd v FCT	[1955] HCA 66; (1955) 94 CLR 1	High Court of Australia	Australia - Commonwealth	29 Nov 1955	AustLII	15
Green v Hertzog	[1954] 1 WLR 1309		United Kingdom	circa 1954	LexisNexis / Westlaw	1
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
Income Tax Commissioners for City of London v Gibbs	[1942] AC 402; [1942] 1 All ER 415		United Kingdom	circa 1942	LexisNexis / Westlaw	34
McDermott v Black	[1940] HCA 4; (1940) 63 CLR 161	High Court of Australia	Australia - Commonwealth	11 Mar 1940	AustLII	244
McDonald v Dennys Lascelles Ltd	[1933] HCA 25; (1933) 48 CLR 457; 39 ALR 381	High Court of Australia	Australia - Commonwealth	15 May 1933	AustLII	625
United Builders Pty Ltd v Mutual Acceptance Ltd	[1980] HCA 43; 144 CLR 673; 33 ALR 1; (1980) 54 ALJR 575; 5 ACLR 182	High Court of Australia	Australia - Commonwealth	19 Apr 1926	AustLII	59
McCaughey v Commissioner of Stamp Duties (NSW)	[1914] HCA 45; (1914) 18 CLR 475; 20 ALR 344	High Court of Australia	Australia - Commonwealth	4 Sep 1914	AustLII	10
Brace v Calder	[1895] UKLawRpKQB 109; [1895] 2 QB 253		United Kingdom	15 Jun 1895	CommonLII	57
Richardson v The Bank of England	[1838] EngR 897; 41 ER 65; (1838) 4 My & Cr 165	Court of Chancery	United Kingdom	circa 1838	CommonLII	20

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