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 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
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

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
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
[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

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