Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue 4

[2016] NSWSC 1594; 104 ATR 58

Supreme Court of New South Wales

Australia - New South Wales

15th November, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Re Richflow Pty Ltd (in liq)	[2024] VSC 618	Supreme Court of Victoria	Australia - Victoria	10 Oct 2024	AustLII
Carter v Commissioner of Taxation	[2020] FCAFC 150; (2020) 279 FCR 83	Federal Court of Australia	Australia - Commonwealth	10 Sep 2020	AustLII	7
Taouk v Ho	[2019] NSWCA 156	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	27 Jun 2019	AustLII	5
Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd	[2017] NSWCA 184; (2017) 106 ATR 151	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	28 Jul 2017	AustLII	24

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1999 (ACT)	s115
Bankruptcy Act 1966 (Cth)
Corporations Act 2001 (Cth)
Family Law Act 1975 (Cth)
Payroll Tax Act 2007 (NSW)	s72, s74, s79, s81
Taxation Administration Act 1996 (NSW)	s72, s97, s106I
Uniform Civil Procedure Rules (NSW)	s36.17
Pay-roll Tax Act 1971 (NSW)	s16LA

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Marshin Holdings Pty Ltd v Attorney-General of New South Wales	[2013] NSWSC 326	Supreme Court of New South Wales	Australia - New South Wales	12 Apr 2013	AustLII	3
HJA Holdings Pty Ltd v ACT Revenue Office	[2011] ACAT 91	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	29 Nov 2011	AustLII	1
Tantau v MacFarlane	[2010] NSWSC 224	Supreme Court of New South Wales	Australia - New South Wales	25 Mar 2010	AustLII	18
Mirzikinian v Tom & Bill Waterhouse Pty Ltd	[2009] NSWCA 296	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Oct 2009	AustLII	21
Kennon v Spry	[2008] HCA 56; (2008) 238 CLR 366; (2008) 251 ALR 257; [2008] FLC 93-388; (2008) 83 ALJR 145; (2008) 40 Fam LR 1	High Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII	375
FCT v Word Investments Ltd	[2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072	High Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII	95
FCT v Ramsden	[2005] FCAFC 39; (2005) 58 ATR 485	Federal Court of Australia	Australia - Commonwealth	15 Mar 2005	AustLII	36
Lewis v Lohse	[2003] QCA 199	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	16 May 2003	AustLII	6
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation	(1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw	51
Burns Philp Hardware Ltd v Howard Chia Pty Ltd	(1987) 8 NSWLR 642		Australia - New South Wales	circa 1987	LexisNexis AU	50
JW Broomhead (Vic) Pty Ltd (in liq) v JW Broomhead Pty Ltd (Broomhead's case)	[1985] VicRp 88; [1985] VR 891; (1985) 9 ACLR 593; (1985) 3 ACLC 355		Australia - Victoria	3 Aug 1985	AustLII	77
Re Hay's Settlement Trusts	[1981] 3 All ER 786; [1982] 1 WLR 202		United Kingdom	circa 1981	LexisNexis	47
(1978) 56 Canadian Bar Review 317	(1978) 56 Canadian Bar Review 317	Canadian Bar Review	Canada	circa 1978		4
Banque Nationale De Paris v Falkirk Developments Ltd	[1977] HCA 12; (1977) 136 CLR 177	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII	5
Taxation, Commissioner of (Cth) v Clendon Investments Pty Ltd	(1977) 7 ATR 493		Australia	circa 1977	Legal Online / Westlaw	5
Dewar v Dewar	[1975] 2 All ER 728; [1975] 1 WLR 1532		United Kingdom	circa 1975	LexisNexis	21
Re Manisty's Settlement	[1974] Ch 17; [1973] 2 All ER 1203; [1973] 3 WLR 341	Court of Chancery	United Kingdom	circa 1974	LexisNexis / Westlaw	50
Howard F Hudson Pty Ltd v Ronayne	[1972] HCA 3; (1972) 126 CLR 449; [1972] ALR 357; 46 ALJR 173	High Court of Australia	Australia - Commonwealth	1 Feb 1972	AustLII	28
Stephens v Maun	[1970] 1 Ch 408	Court of Chancery	United Kingdom	circa 1970	LexisNexis / Westlaw	16
Re Paradise Motor Co Ltd	[1968] 2 All ER 625; [1968] 1 WLR 1125		United Kingdom	circa 1968	LexisNexis	43
Re Stratton ’ s Disclaimer	[1958] Ch 42	Court of Chancery	United Kingdom	circa 1958	LexisNexis / Westlaw	20
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth)	[1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119	High Court of Australia	Australia - Commonwealth	29 Nov 1954	AustLII	62
Re Cranstoun	[1949] Ch 523	Court of Chancery	United Kingdom	circa 1949	LexisNexis / Westlaw	5
FCT v Cornell	[1946] HCA 32; (1946) 73 CLR 394; 8 ATD 184; 3 AITR 405	High Court of Australia	Australia - Commonwealth	3 Oct 1946	AustLII	31
Lady Naas v Westminster Bank Ltd	[1940] AC 366		United Kingdom	circa 1940	LexisNexis / Westlaw	49
Mallott v Wilson	[1903] UKLawRpCh 102; [1903] 2 Ch 494		United Kingdom	27 May 1903	CommonLII	22
Hardoon v Belilios	[1901] AC 118		United Kingdom	circa 1901	LexisNexis / Westlaw	146
Standing v Bowring	[1885] UKLawRpCh 282; (1885) 31 Ch D 282	Court of Chancery	United Kingdom	18 Dec 1885	CommonLII	66
Morrison v Universal Marine Insurance Co	[1873] UKLawRpExch 22; (1873) LR 8 Exch 197	Court of Exchequer	United Kingdom	10 May 1873	CommonLII	6
Townson v Tickell	[1814-23] All ER 164; (1819) 3 B & Ald 31; 106 ER 575		United Kingdom	circa 1814	LexisNexis	33
101 Er 1014	101 ER 1014		United Kingdom	circa 1954	CommonLII	2
Burns Philp Hardware Ltd v Howard Chia Pty Ltd	8 NSWLR 621		Australia - New South Wales	circa 1954	LexisNexis AU	7

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