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Deputy Federal Commissioner of Taxes (SA) v Elder's Trustee and Executor Co Ltd   flag  52

[1936] HCA 64; (1936) 57 CLR 610; [1937] ALR 27; 4 ATD 135
High Court of Australia
Australia - Commonwealth
10th December, 1936

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
McNamara v R [2023] HCA 36; (2023) 98 ALJR 1 High Court of Australia Australia - Commonwealth 15 Nov 2023 AustLII flag 8
Arik v Vicinity Centres PM Pty Ltd [2023] VSC 94 Supreme Court of Victoria Australia - Victoria 3 Mar 2023 AustLII flag 2
Sri Guru Gobind Singh Transport Pty Ltd v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2022] FCA 118 Federal Court of Australia Australia - Commonwealth 18 Feb 2022 AustLII flag 5
Ahern v Aon Risk Services Australia Ltd [2021] NSWCA 166 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Aug 2021 AustLII flag 14
Island Resorts (Apartments) Pty Ltd v Gold Coast City Council [2021] QCA 19; (2021) 7 Qd R 84 Supreme Court of Queensland - Court of Appeal Australia - Queensland 12 Feb 2021 AustLII flag 4
Meade v Nillumbik Australia Pty Ltd (Ruling) [2019] VSC 786 Supreme Court of Victoria Australia - Victoria 3 Dec 2019 AustLII flag 6
Masson v Parsons [2019] HCA 21; (2019) 266 CLR 554; (2019) 368 ALR 583; (2019) 93 ALJR 848; (2019) 59 Fam LR 503 High Court of Australia Australia - Commonwealth 19 Jun 2019 AustLII flag 177
Prahran Orrong Park Developments Pty Ltd v Stonnington CC [2017] VCAT 1021 Victorian Civil and Administrative Tribunal Australia - Victoria 12 Jul 2017 AustLII flag 11
Peterson Management Services Pty Ltd v Chief Executive, Department of Justice and Attorney-General [2017] QCA 89 Supreme Court of Queensland - Court of Appeal Australia - Queensland 12 May 2017 AustLII flag 1
AQO v Minister for Finance and Services [2016] NSWCA 248; (2016) 93 NSWLR 46 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 5 Sep 2016 AustLII flag 20
R v Moore [2015] NSWCCA 316; (2015) 91 NSWLR 276 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 15 Dec 2015 AustLII flag 14
Pearce v AQO [2015] NSWCATAP 162 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 11 Aug 2015 AustLII flag 5
Palace Gallery Pty Ltd v Workcover Premium Review Panel [2014] SASCFC 60 Supreme Court of South Australia - Full Court Australia - South Australia 11 Jun 2014 AustLII flag 7
Meridien AB Pty Ltd v Jackson [2013] QCA 121; [2014] 1 Qd R 142 Supreme Court of Queensland - Court of Appeal Australia - Queensland 21 May 2013 AustLII flag 12
Reardon v Deputy Commissioner of Taxation [2013] QCA 46; (2013) 275 FLR 9 Supreme Court of Queensland - Court of Appeal Australia - Queensland 15 Mar 2013 AustLII flag 13
Pilbara Infrastructure Pty Ltd v Australian Competition Tribunal [2012] HCA 36; (2012) 246 CLR 379; (2012) 290 ALR 750; (2012) 86 ALJR 1126 High Court of Australia Australia - Commonwealth 14 Sep 2012 AustLII flag 110
Cooper v Howard [2012] TASSC 24 Supreme Court of Tasmania Australia - Tasmania 23 May 2012 AustLII flag 4
BHP Coal Pty Ltd v Minister for Natural Resources, Mines, Energy and Minister for Trade [2011] QSC 246 Supreme Court of Queensland Australia - Queensland 18 Aug 2011 AustLII flag 3
Lange v Queensland Building Services Authority [2011] QCA 58; [2012] 2 Qd R 457 Supreme Court of Queensland - Court of Appeal Australia - Queensland 1 Apr 2011 AustLII flag 29
CEO Department of Main Roads v Club Cavill Pty Ltd [2011] QPEC 15 Planning and Environment Court of Queensland Australia - Queensland 25 Feb 2011 AustLII flag 1
Commissioner of Taxation v Anstis [2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221 High Court of Australia Australia - Commonwealth 11 Nov 2010 AustLII flag 43
Worrell Re Regulation 5 6 06 of the Corporations Regulations 2001 [2010] FCA 934; (2010) 189 FCR 59; (2010) 79 ACSR 437; (2010) 117 ALD 110 Federal Court of Australia Australia - Commonwealth 30 Aug 2010 AustLII flag 2
Commissioner of Taxation v Anstis [2010] HCATrans 183 High Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag
Valentine v Emergency Services Superannuation Board (General) [2010] VCAT 2130 Victorian Civil and Administrative Tribunal Australia - Victoria 29 Jul 2010 AustLII flag
Doolan v Rothmont Projects Pty Ltd [2010] QSC 193; [2010] Q Conv R 54-736 Supreme Court of Queensland Australia - Queensland 4 Jun 2010 AustLII flag 3
Allianz v Waterbrook [2009] NSWCA 224 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Aug 2009 AustLII flag 47
R v Sieders [2008] NSWCCA 187; (2008) 72 NSWLR 417; (2008) 186 A Crim R 540 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 13 Aug 2008 AustLII flag 25
Yates v Western Australia [2008] WASCA 144 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 10 Jul 2008 AustLII flag 23
Ajinomoto Co Inc v NutraSweet Australia Pty Ltd [2008] FCAFC 34; (2008) 166 FCR 530; (2008) 247 ALR 552; [2008] AIPC 92-283; (2008) 76 IPR 1 Federal Court of Australia Australia - Commonwealth 17 Mar 2008 AustLII flag 12
Johnston v Jewry [2007] QCA 188; [2008] 1 Qd R 360 Supreme Court of Queensland - Court of Appeal Australia - Queensland 8 Jun 2007 AustLII flag 4
Hooker v Gilling [2007] NSWCA 99; (2007) 48 MVR 136 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 May 2007 AustLII flag 29
Logan City Shopping Centre Pty Ltd v Retail Shop Leases Tribunal [2006] QSC 172; [2007] 1 Qd R 246 Supreme Court of Queensland Australia - Queensland 23 Jun 2006 AustLII flag 5
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 flag 4
Police (SA) v M [2004] SASC 281; 42 MVR 193; 149 A Crim R 72 Supreme Court of South Australia Australia - South Australia 16 Sep 2004 AustLII flag
Dixon v Anti-Discrimination Commissioner of Queensland [2004] QSC 58 Supreme Court of Queensland Australia - Queensland 18 Mar 2004 AustLII flag 5
Commissioner of Taxation v Energy Resources of Australia Ltd [2003] FCAFC 314; (2003) 135 FCR 346; 204 ALR 487; 54 ATR 608 Federal Court of Australia Australia - Commonwealth 24 Dec 2003 AustLII flag 19
Royal & Sun Alliance Insurance Australia Ltd v Commissioner of State Revenue [2002] VSC 345 Supreme Court of Victoria Australia - Victoria 23 Aug 2002 AustLII flag 2
Citipower Pty v Regulator General and Powercor Australia Ltd [1999] VSC 348 Supreme Court of Victoria Australia - Victoria 17 Sep 1999 AustLII flag 4
Egan v Willis S75/1997 [1998] HCATrans 217 High Court of Australia Australia - Commonwealth 16 Jun 1998 AustLII flag
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 353 Federal Court of Australia Australia - Commonwealth 12 May 1997 AustLII flag
Marlene Lynette Mason v James Donald Mason [1996] VSC 50 Supreme Court of Victoria Australia - Victoria 23 Jul 1996 AustLII flag
Murphy v Obst [1996] VICSC 11; [1996] VicRp 90; [1996] 2 VR 613; (1996) 86 A Crim R 51 Supreme Court of Victoria - Court of Appeal Australia - Victoria 25 Mar 1996 AustLII flag 6
R v Robert Gozzi; Ex Parte Newtown Timber and Hardware Pty Ltd [1994] TASSC 149 Supreme Court of Tasmania Australia - Tasmania 25 Oct 1994 AustLII flag
Neville Smith Timber Industries Pty Ltd v Alen [1991] VicRp 41; [1991] 2 VR 1 Australia - Victoria 21 Jun 1990 AustLII flag 6
Royal Childrens Hospital v Industrial Relations Commission (Vic) [1989] VicRp 50; [1989] VR 527 Australia - Victoria 2 Jun 1988 AustLII flag 8
Hunter Resources Ltd v Melville [1988] HCA 5; (1988) 164 CLR 234; (1988) 77 ALR 8; (1988) 62 ALJR 88 High Court of Australia Australia - Commonwealth 18 Feb 1988 AustLII flag 256
R v Abedsamad [1987] VicRp 71; [1987] VR 881; 24 A Crim R 189 Australia - Victoria 4 Mar 1987 AustLII flag 2
Feltex Reidrubber Ltd v Minister for Industry & Commerce [1983] FCA 26; (1983) 46 ALR 171; (1983) 67 FLR 32 Federal Court of Australia Australia - Commonwealth 25 Feb 1983 AustLII flag 11
R v Harrop [1979] VicRp 54; [1979] VR 549 Australia - Victoria 9 May 1979 AustLII flag 8
Blackburn v Campbell [1966] TASStRp 5; [1966] Tas SR 14 Australia - Tasmania 22 Apr 1966 AustLII flag 2
Byrne v Baker [1964] VicRp 57; [1964] VR 443 Australia - Victoria 14 Apr 1964 AustLII flag 87
Millars Timber & Trading Co Ltd v Taylor [1938] HCA 56; 60 CLR 562 High Court of Australia Australia - Commonwealth 3 Nov 1938 AustLII flag

Legislation Cited

Legislation Name Provision
Land Tax Act 1914 (Cth)
Land Tax Act 1910 (Cth)
Land Tax Assessment Act 1914 (Cth)
Land Tax Assessment Act 1930 (Cth)
Land Tax Assessment Act 1923 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Port of London Authority v Canvey Island Commissioners [1932] 1 Ch 446 Court of Chancery United Kingdom circa 1932 LexisNexis / Westlaw flag 21
Clark Tait & Co v Federal Commissioner of Land Tax [1929] HCA 23; (1929) 43 CLR 1; 36 ALR 1 High Court of Australia Australia - Commonwealth 15 Oct 1929 AustLII flag 5
Ormond Investment Co v Betts [1928] AC 143 United Kingdom circa 1928 LexisNexis / Westlaw flag 70
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 2 KB 403; 125 LT 108; 90 LJKB 461 United Kingdom circa 1921 LexisNexis / Westlaw flag 60
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78
[1914] Sec 3 [1914] SEC 3 United States circa 1914 flag 1

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