Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd 28

[1929] HCA 27; (1929) 43 CLR 247; [1930] ALR 33

High Court of Australia

Australia - Commonwealth

17th October, 1929

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Access Training Group Ltd v James Michael Jane; Access Group Training Ltd v Venture Capital Fund Australia Ltd	[2023] NSWSC 1416	Supreme Court of New South Wales	Australia - New South Wales	22 Nov 2023	AustLII	2
Crown Melbourne Ltd v Commissioner of Taxation	[2020] FCA 1295	Federal Court of Australia	Australia - Commonwealth	10 Sep 2020	AustLII	1
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409	Supreme Court of New South Wales	Australia - New South Wales	9 Aug 2013	AustLII	8
A & C Sliwa Pty Ltd and Commissioner of Taxation	[2011] AATA 390	Administrative Appeals Tribunal	Australia	6 Jun 2011	AustLII	1
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR GSTR2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
GSTR 2010/D1 - Goods and services tax: interest-free loans received by the developer of a retirement village	[2010] ATODGSTR GSTR2010/D1	Australian Taxation Office	Australia - Commonwealth	9 Jun 2010	AustLII
Talbot; Secretary, Department of Education, Employment and Workplace Relations and	[2008] AATA 84	Administrative Appeals Tribunal	Australia	1 Feb 2008	AustLII
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services	[2008] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services	[2008] ATOTR TR2008/5	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
National Australia Bank Ltd v Idoport Pty Ltd	[2007] NSWSC 1349	Supreme Court of New South Wales	Australia - New South Wales	27 Nov 2007	AustLII	6
Golf Australia Holdings Ltd v Buxton Construction Pty Ltd	[2007] VSCA 200	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	20 Sep 2007	AustLII	10
Holden Ltd v Chief Executive Officer of Customs	[2005] FCAFC 27; 141 FCR 571; 58 ATR 545	Federal Court of Australia	Australia - Commonwealth	3 Mar 2005	AustLII	4
Re Holden Ltd and Chief Executive Officer of Customs	[2004] AATA 778; 82 ALD 122; 39 AAR 201; 56 ATR 1223	Administrative Appeals Tribunal	Australia	23 Jul 2004	AustLII
Opal Maritime Agencies Pty Ltd v Skulptor Konenkov	[2000] FCA 507; (2000) 98 FCR 519; 172 ALR 481	Federal Court of Australia	Australia - Commonwealth	19 Apr 2000	AustLII	15
Challenge Bank Ltd v Mailman	[1993] NSWCA 54; (1993) 17 BPR 33,679	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 May 1993	AustLII	4
FCT v P Iori & Sons Pty Ltd	[1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201	Federal Court of Australia	Australia - Commonwealth	4 Sep 1987	AustLII	18
Niemann & Waugh v Smedley, McDougall & Yallouz	[1973] VicRp 77; [1973] VR 769		Australia - Victoria	11 Aug 1972	AustLII	15
Forsyth v Commissioner of Stamp Duties	[1966] HCA 5; (1966) 114 CLR 194; [1966] ALR 809; 39 ALJR 433	High Court of Australia	Australia - Commonwealth	25 Feb 1966	AustLII	6
Mudge v Wolstenholme	[1965] VicRp 90; [1965] VR 707		Australia - Victoria	9 Aug 1965	AustLII	3
Mobil Oil Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia)	[1965] UKPC 24	Privy Council	United Kingdom	27 Jul 1965	BAILII
Mobil Oil Australia Ltd v FCT	[1965] UKPCHCA 3; (1965) 112 CLR 407	Privy Council	Australia - Commonwealth	27 Jul 1965	AustLII	4
Vacuum Oil Co Pty Ltd v FCT	[1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII	5
Mutual Life and Citizens' Assurance Co Ltd v Commissioner of Taxation	[1959] HCA 21; (1959) 100 CLR 537; [1959] ALR 733; 12 ATD 9; 33 ALJR 54	High Court of Australia	Australia - Commonwealth	27 Apr 1959	AustLII	9
Smith v Layh	[1953] HCA 16; 90 CLR 102; [1953] ALR 412	High Court of Australia	Australia - Commonwealth	23 Apr 1953	AustLII	19
FCT v Steeves Agnew & Co (Vic) Pty Ltd	[1951] HCA 26; (1951) 82 CLR 408; [1952] ALR 29; (1951) 9 ATD 259	High Court of Australia	Australia - Commonwealth	1 Jun 1951	AustLII	49
Armco (Australia) Pty Ltd v FCT	[1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335	High Court of Australia	Australia - Commonwealth	22 Aug 1948	AustLII	25
A McArthur Ltd v FCT	[1930] HCA 47	High Court of Australia	Australia - Commonwealth	15 Dec 1930	AustLII	1

Legislation Cited

Legislation Name	Provision
Companies Act 1899 (NSW)
Stamp Duties Act (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
[1929] AC 427	[1929] AC 427		United Kingdom	circa 1929	LexisNexis / Westlaw	9
Cotman v Brougham	[1918] AC 514; [1918-19] All ER 265		United Kingdom	circa 1918	LexisNexis / Westlaw	54
Hong Kong and China Gas Co v Glen	[1914] UKLawRpCh 19; (1914) 1 Ch 527	Court of Chancery	United Kingdom	20 Feb 1914	CommonLII	8
Deeley v Lloyds Bank	[1912] UKLawRpAC 54; [1912] AC 756		United Kingdom	26 Jul 1912	CommonLII	38
Famatina Development Corporation v Bury	[1910] UKLawRpAC 29; [1910] AC 439		United Kingdom	14 Jun 1910	CommonLII	6
North Sydney Investment and Tramway Co v Higgins	[1899] UKLawRpAC 8; [1899] AC 263		United Kingdom	25 Feb 1899	CommonLII	16
Larocque v Beauchemin	[1897] UKLawRpAC 15; [1897] AC 358		United Kingdom	7 Apr 1897	CommonLII	15
Ellis v Emmanuel	[1876] UKLawRpExch 31; 1 Ex D 157; 74 LT 11; 65 LJQB 481	Court of Exchequer	United Kingdom	23 Feb 1876	CommonLII	26
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case)	[1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407	Court of Chancery	United Kingdom	25 Jan 1873	CommonLII	107
Pen 'Allt Silver Lead Mining Co, In re; Fothergill's Case	[1873] UKLawRpCh 10; 8 LRCh App 270		United Kingdom	24 Jan 1873	CommonLII	6
In re Mercantile Trading Co; Schroder's Case	[1870] UKLawRpEq 219; 11 Eq 131		United Kingdom	12 Nov 1870	CommonLII	5
Richmond Hill Hotel Co, In re; Pellatt's Case	[1867] UKLawRpCh 47; (1867) LR 2 LRCh App 527		United Kingdom	13 Apr 1867	CommonLII	10
Devaynes v Noble	[1815] EngR 77; [1814-23] All ER 1; 35 ER 781; (1816) 1 Mer 572	UK	United Kingdom	circa 1816	CommonLII	220
Smith v Ure	12 ER 451		United Kingdom		CommonLII	2

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback