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Perpetual Executors and Trustees Association of Australia Ltd v Commissioner of Taxation   flag 

[1948] ArgusLawRp 83; (1948) 55 ALR 448
Argus Law Reports
Australia
22nd September, 1948

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Loans Securities Act 1919 (Cth) s3
Estate Duty Assessment Act (Cth)
Income Tax Act 1918 (Cth)
Income Tax Assessment Act (Cth)
Income Tax Assessment Act 1930 (Cth)
Motor Vehicles Agreement Act 1940 (Cth)
Taxation of Loans Act 1923 (Cth)
Stamp Duties Act 1920 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Willis v The Commonwealth [1946] HCA 22; (1946) 73 CLR 105; [1946] ALR 349 High Court of Australia Australia - Commonwealth 6 Aug 1946 AustLII flag 118
Magrath v The Commonwealth [1944] HCA 14; 69 CLR 156; [1944] ALR 233; 7 ALD 369 High Court of Australia Australia - Commonwealth 29 May 1944 AustLII flag 21
Lewis v Benson [1944] VicLawRp 4; [1944] VLR 106; [1944] ALR 244 Australia - Victoria 29 Feb 1944 AustLII flag 1
Johnson v Buttress [1936] HCA 41; (1936) 56 CLR 113; [1936] ALR 390; (1936) 10 ALJR 203 High Court of Australia Australia - Commonwealth 17 Aug 1936 AustLII flag 306
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1926] HCA 14; (1926) 38 CLR 12; [1926] ALR 257 High Court of Australia Australia - Commonwealth 2 Jun 1926 AustLII flag 39
In the Estate of Watt [1925] NSWStRp 62; (1925) 25 SR (NSW) 467 Supreme Court of New South Wales Australia - New South Wales 21 Sep 1925 AustLII flag 13
Eastern Extension, Australasia and China Telegraph Co Ltd v FCT [1923] HCA 62; (1923) 33 CLR 426; 30 ALR 144 High Court of Australia Australia - Commonwealth 18 Dec 1923 AustLII flag 19
Attorney-General v Exeter Corpn [1911] UKLawRpKQB 21; [1911] 1 KB 1092 United Kingdom 14 Feb 1911 CommonLII flag 9
London Corporation v Netherlands Steamboat Co [1905] UKLawRpAC 50; [1906] AC 263 United Kingdom 3 Aug 1905 CommonLII flag 6
Attorney-General v Murray [1903] UKLawRpKQB 220; (1904) 1 KB 165 United Kingdom 21 Dec 1903 CommonLII flag 8
Worthington v Curiis [1875] UKLawRpCh 210; (1875) 1 Ch D 419 Court of Chancery United Kingdom 21 Dec 1875 CommonLII flag 9
Baker v Monk [1864] EngR 238; 55 ER 430; (1864) 33 Beav 419 Rolls Court United Kingdom circa 1864 CommonLII flag 9
Clark v Malpas [1862] EngR 604; 54 ER 1067; (1862) 31 Beav 80 Rolls Court United Kingdom circa 1862 CommonLII flag 10
Attorney-General,-Appellant; John Brunning,-Respondent [1860] EngR 575; 8 HLCas 243; 11 ER 421 House of Lords United Kingdom circa 1860 CommonLII flag 18
124 Er 5 124 ER 5 United Kingdom CommonLII flag 5
Wiltshire County Valuation Committee v Marlborough and Ramsbury Rating Authority (1948) 1 All ER 694 United Kingdom circa 1948 LexisNexis flag 2
United Towns Electric Co v Attorney-General for Newfoundland (1939) 1 All ER 423 United Kingdom circa 1939 LexisNexis flag 15
Inland Revenue Commissioners v Australian Mutual Provident Society [1947] AC 605 United Kingdom circa 1947 LexisNexis / Westlaw flag 7
Reilly v R [1934] AC 176; [1933] All ER 179 United Kingdom circa 1934 LexisNexis / Westlaw flag 63
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer) [1924] AC 508 United Kingdom circa 1924 LexisNexis / Westlaw flag 31
Pole-Carew v Craddock [1920] 3 KB 109; 7 Tax Cas 488 United Kingdom circa 1920 LexisNexis / Westlaw flag 5
Associated Newspapers Ltd v City of London Corporation [1916] 2 AC 429 United Kingdom circa 1916 LexisNexis / Westlaw flag 8
[1946] ALR 353 [1946] ALR 353 Australia circa 1946 LexisNexis AU flag 1
[1944] ALR 237 [1944] ALR 237 Australia circa 1944 LexisNexis AU flag 2
30 ALR 147 30 ALR 147 Australia circa 1948 LexisNexis AU flag 1
Ltd v Sinclair (1933) 149 LT 412; (1933) 18 Tax Cas 158 United Kingdom circa 1933 flag 7
Duke of Argyll v Inland Revenue Commissioner (1913) 109 LT 893; (1913) 7 Tax Cas 225 United Kingdom circa 1913 flag 5
Attorney-General v Quixley (1929) 141 LT 288; (1929) 98 LJKB 652; (1929) 9S LJKB 652; 45 TLR 455 King's Bench United Kingdom circa 1929 flag 3
11 Co Rep 63 11 Co Rep 63; 77 ER 1232 King's Bench United Kingdom circa 1913 flag 7

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