McGeoch v Federal Commissioner of Land Tax 34

[1929] HCA 29; (1929) 43 CLR 277

High Court of Australia

Australia - Commonwealth

28th October, 1929

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Goldsworthy Mining Ltd v FCT	[1973] HCA 7; (1973) 128 CLR 199; 3 ATR 546; 47 ALJR 175	High Court of Australia	Australia - Commonwealth	12 Apr 1973	AustLII	94
Maurici v Chief Commissioner of State Revenue	[2001] NSWCA 78; (2001) 51 NSWLR 673; (2001) 114 LGERA 376; (2001) 47 ATR 346	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Jun 2001	AustLII	62
Trust Co of Australia Ltd v Valuer-General	[2007] NSWCA 181; (2007) 154 LGERA 437	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Jul 2007	AustLII	37
Commonwealth Custodial Services Ltd v Valuer-General	[2006] NSWLEC 400; (2006) 148 LGERA 38	Land and Environment Court of New South Wales	Australia - New South Wales	7 Jul 2006	AustLII	26
Graham Trilby Pty Ltd v Valuer-General	[2008] NSWLEC 217	Land and Environment Court of New South Wales	Australia - New South Wales	31 Jul 2008	AustLII	24
Commonwealth v Oldfield	[1976] HCA 17; (1976) 133 CLR 612; (1976) 10 ALR 243; (1976) 40 LGRA 269; (1976) 50 ALJR 535	High Court of Australia	Australia - Commonwealth	8 Apr 1976	AustLII	18
Valuer-General of New South Wales v Oriental Bar Pty Ltd	[2016] NSWCA 48; (2016) 217 LGERA 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	22 Mar 2016	AustLII	12
Wines and The Valuer General	[2005] WASAT 263	State Administrative Tribunal of Western Australia	Australia - Western Australia	29 Sep 2005	AustLII	8
Giusida & Commissioner for ACT Revenue	[2013] ACAT 59	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	10 Sep 2013	AustLII	6
O'Neill, J v Perrins, W & Body Corporate For Bayview Mansions CTS 9302	[2008] QCCTBCCM 22	Queensland Commercial and Consumer Tribunal	Australia - Queensland	30 Sep 2008	AustLII	5
Starline Drive-in Theatre Ltd v FCT	[1964] HCA 68; (1964) 112 CLR 458; [1965] ALR 438; 13 ATD 404; 38 ALJR 259	High Court of Australia	Australia - Commonwealth	5 Nov 1964	AustLII	4
Russell v FCT	[1934] HCA 67; 50 CLR 182	High Court of Australia	Australia - Commonwealth	28 Mar 1934	AustLII	3
'S' and Commissioner for ACT Revenue	[2001] ACTAAT 6	Administrative Appeals Tribunal of the Australian Capital Territory	Australia - Australian Capital Territory	7 Mar 2001	AustLII	2
Graphite Holdings Pty Ltd v Rio Tinto Exploration Pty Ltd	[2006] WASC 214	Supreme Court of Western Australia	Australia - Western Australia	25 Sep 2006	AustLII	1
Chief Minister of the ACT v Malcolm Macrae; Sylvia Isobel Ruth Macrae; Bryan John Rumble and Phyllis Amy Rumble	[1993] FCA 359	Federal Court of Australia	Australia - Commonwealth	2 Aug 1993	AustLII	1
Valuer-General Victoria v WSTI Properties 490 SKR Pty Ltd	[2024] VSCA 157	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	4 Jul 2024	AustLII
TR 2012/7 - Income tax: capital allowances: treatment of open pit mine site improvements	[2012] ATOTR TR2012/7	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/7 - Income tax: capital allowances: treatment of open pit mine site improvements	[2012] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000	[2006] ATOGSTR GSTR2006/7	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000	[2006] ATOGSTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/6 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75	[2006] ATOGSTR GSTR2006/6	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/6 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75	[2006] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
McKerrell and Lloyd v Hornsby Shire Council	[2005] NSWLEC 550	Land and Environment Court of New South Wales	Australia - New South Wales	6 Oct 2005	AustLII
GSTR 2005/D5 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 of the A New Tax System (Goods and Services Tax) Act 1999	[2005] ATODGSTR GSTR2005/D5	Australian Taxation Office	Australia - Commonwealth	4 Oct 2005	AustLII
GSTR 2005/D3 - Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000	[2005] ATODGSTR GSTR2005/D3	Australian Taxation Office	Australia - Commonwealth	4 Oct 2005	AustLII
Maurici v Chief Commissioner of State Revenue S107/2002	[2002] HCATrans 478	High Court of Australia	Australia - Commonwealth	4 Oct 2002	AustLII
Steamships Trading Co Ltd v Valuer General	[1984] PGLawRp 268		Papua New Guinea	12 Oct 1984	PacLII
Re Louise Chiragakis and the Minister of the Capital Territory	[1982] AATA 49	Administrative Appeals Tribunal	Australia	31 Mar 1982	AustLII
Gorrell and Minister for the Capital Territory	[1979] AATA 60	Administrative Appeals Tribunal	Australia	18 May 1979	AustLII
Rovere and Minister for the Capital Territory	[1979] AATA 22	Administrative Appeals Tribunal	Australia	9 Mar 1979	AustLII
Firth and Minister for the Capital Territory	[1979] AATA 13	Administrative Appeals Tribunal	Australia	22 Feb 1979	AustLII
Sergius Alexander Tetzner v The Colonial Sugar Refining Co Ltd (Fiji)	[1957] UKPC 15	Privy Council	Fiji	2 Jul 1957	BAILII
Booth v Valuer-General	10 LGR (NSW) 50		Australia - New South Wales	11 Dec 1930	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Unimproved Value of Land"	(1959) 3 Sydney Law Review 108	Handley, K R	Australia	circa 1959	AustLII

Legislation Cited

Legislation Name	Provision
Land Tax Act (NSW)
Land Act (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000	[2006] ATOGSTR GSTR2006/7	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000	[2006] ATOGSTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/6 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75	[2006] ATOGSTR GSTR2006/6	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/6 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75	[2006] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
McKerrell and Lloyd v Hornsby Shire Council	[2005] NSWLEC 550	Land and Environment Court of New South Wales	Australia - New South Wales	6 Oct 2005	AustLII
GSTR 2005/D5 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 of the A New Tax System (Goods and Services Tax) Act 1999	[2005] ATODGSTR GSTR2005/D5	Australian Taxation Office	Australia - Commonwealth	4 Oct 2005	AustLII
GSTR 2005/D3 - Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000	[2005] ATODGSTR GSTR2005/D3	Australian Taxation Office	Australia - Commonwealth	4 Oct 2005	AustLII
Maurici v Chief Commissioner of State Revenue S107/2002	[2002] HCATrans 478	High Court of Australia	Australia - Commonwealth	4 Oct 2002	AustLII
Steamships Trading Co Ltd v Valuer General	[1984] PGLawRp 268		Papua New Guinea	12 Oct 1984	PacLII
Re Louise Chiragakis and the Minister of the Capital Territory	[1982] AATA 49	Administrative Appeals Tribunal	Australia	31 Mar 1982	AustLII
Gorrell and Minister for the Capital Territory	[1979] AATA 60	Administrative Appeals Tribunal	Australia	18 May 1979	AustLII
Rovere and Minister for the Capital Territory	[1979] AATA 22	Administrative Appeals Tribunal	Australia	9 Mar 1979	AustLII
Firth and Minister for the Capital Territory	[1979] AATA 13	Administrative Appeals Tribunal	Australia	22 Feb 1979	AustLII
"Unimproved Value of Land"	(1959) 3 Sydney Law Review 108	Handley, K R	Australia	circa 1959	AustLII
Sergius Alexander Tetzner v The Colonial Sugar Refining Co Ltd (Fiji)	[1957] UKPC 15	Privy Council	Fiji	2 Jul 1957	BAILII
Booth v Valuer-General	10 LGR (NSW) 50		Australia - New South Wales	11 Dec 1930	AustLII

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