Deputy Federal Commissioner of Taxes (SA) v Elder's Trustee and Executor Co Ltd 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 †
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	256
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	178
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	110
Byrne v Baker	[1964] VicRp 57; [1964] VR 443		Australia - Victoria	14 Apr 1964	AustLII	87
Allianz v Waterbrook	[2009] NSWCA 224	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 Aug 2009	AustLII	47
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	43
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	29
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	29
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	25
Yates v Western Australia	[2008] WASCA 144	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	10 Jul 2008	AustLII	23
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	20
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	19
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	14
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	14
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	13
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	12
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	12
Prahran Orrong Park Developments Pty Ltd v Stonnington CC	[2017] VCAT 1021	Victorian Civil and Administrative Tribunal	Australia - Victoria	12 Jul 2017	AustLII	11
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	11
McNamara v R	[2023] HCA 36; (2023) 98 ALJR 1	High Court of Australia	Australia - Commonwealth	15 Nov 2023	AustLII	8
Royal Childrens Hospital v Industrial Relations Commission (Vic)	[1989] VicRp 50; [1989] VR 527		Australia - Victoria	2 Jun 1988	AustLII	8
R v Harrop	[1979] VicRp 54; [1979] VR 549		Australia - Victoria	9 May 1979	AustLII	8
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	7
Meade v Nillumbik Australia Pty Ltd (Ruling)	[2019] VSC 786	Supreme Court of Victoria	Australia - Victoria	3 Dec 2019	AustLII	6
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	6
Neville Smith Timber Industries Pty Ltd v Alen	[1991] VicRp 41; [1991] 2 VR 1		Australia - Victoria	21 Jun 1990	AustLII	6
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	5
Pearce v AQO	[2015] NSWCATAP 162	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	11 Aug 2015	AustLII	5
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	5
Dixon v Anti-Discrimination Commissioner of Queensland	[2004] QSC 58	Supreme Court of Queensland	Australia - Queensland	18 Mar 2004	AustLII	5
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	4
Cooper v Howard	[2012] TASSC 24	Supreme Court of Tasmania	Australia - Tasmania	23 May 2012	AustLII	4
Johnston v Jewry	[2007] QCA 188; [2008] 1 Qd R 360	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	8 Jun 2007	AustLII	4
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
Citipower Pty v Regulator General and Powercor Australia Ltd	[1999] VSC 348	Supreme Court of Victoria	Australia - Victoria	17 Sep 1999	AustLII	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	3
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	3
Arik v Vicinity Centres PM Pty Ltd	[2023] VSC 94	Supreme Court of Victoria	Australia - Victoria	3 Mar 2023	AustLII	2
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	2
Royal & Sun Alliance Insurance Australia Ltd v Commissioner of State Revenue	[2002] VSC 345	Supreme Court of Victoria	Australia - Victoria	23 Aug 2002	AustLII	2
R v Abedsamad	[1987] VicRp 71; [1987] VR 881; 24 A Crim R 189		Australia - Victoria	4 Mar 1987	AustLII	2
Blackburn v Campbell	[1966] TASStRp 5; [1966] Tas SR 14		Australia - Tasmania	22 Apr 1966	AustLII	2
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	1
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	1
Commissioner of Taxation v Anstis	[2010] HCATrans 183	High Court of Australia	Australia - Commonwealth	29 Jul 2010	AustLII
Valentine v Emergency Services Superannuation Board (General)	[2010] VCAT 2130	Victorian Civil and Administrative Tribunal	Australia - Victoria	29 Jul 2010	AustLII
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
Egan v Willis S75/1997	[1998] HCATrans 217	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII
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
Marlene Lynette Mason v James Donald Mason	[1996] VSC 50	Supreme Court of Victoria	Australia - Victoria	23 Jul 1996	AustLII
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
Millars Timber & Trading Co Ltd v Taylor	[1938] HCA 56; 60 CLR 562	High Court of Australia	Australia - Commonwealth	3 Nov 1938	AustLII

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 †
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
Egan v Willis S75/1997	[1998] HCATrans 217	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII
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
Marlene Lynette Mason v James Donald Mason	[1996] VSC 50	Supreme Court of Victoria	Australia - Victoria	23 Jul 1996	AustLII
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
Millars Timber & Trading Co Ltd v Taylor	[1938] HCA 56; 60 CLR 562	High Court of Australia	Australia - Commonwealth	3 Nov 1938	AustLII

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