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Francis v Commissioner of Stamp Duties (NSW)   flag  13

[1954] HCA 8; (1954) 91 CLR 368
High Court of Australia
Australia - Commonwealth
5th March, 1954

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Stamps, Commissioner of v Telegraph Investment Co Pty Ltd [1995] HCA 44; (1995) 184 CLR 453; (1995) 133 ALR 130; (1995) 70 ALJR 155; 32 ATR 405 High Court of Australia Australia - Commonwealth 21 Dec 1995 AustLII flag 150
KLDE Pty Ltd v Commissioner of Stamp Duties (Qld) [1984] HCA 63; (1984) 155 CLR 288; 56 ALR 337; 15 ATR 1214; 58 ALJR 545 High Court of Australia Australia - Commonwealth 23 Oct 1984 AustLII flag 79
FCT v Levy [1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301 High Court of Australia Australia - Commonwealth 8 Nov 1961 AustLII flag 25
Vanderstock v Victoria [2023] HCA 30; (2023) 98 ALJR 208 High Court of Australia Australia - Commonwealth 18 Oct 2023 AustLII flag 5
Toll Pty Ltd v Harradine [2016] NSWCA 374 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Dec 2016 AustLII flag 5
EIE Ocean BV v Commissioner of Stamp Duties [1996] QCA 524 Supreme Court of Queensland - Court of Appeal Australia - Queensland 17 Dec 1996 AustLII flag 1
Morell v The Commissioner of Probate Duties [1957] VicRp 101; [1957] VR 692 Australia - Victoria 12 Feb 1957 AustLII flag 1
Commissioner of Stamps v Telegraph Investment Co Pty Ltd A10/1995 [1995] HCATrans 290 High Court of Australia Australia - Commonwealth 24 Aug 1995 AustLII flag
Arco Resources Ltd v Commissioner of Stamp Duties [1994] QCA 321 Supreme Court of Queensland - Court of Appeal Australia - Queensland 26 Aug 1994 AustLII flag
Westpac Banking Corporation v Commissioner of Stamp Duties [1993] QCA 170 Supreme Court of Queensland - Court of Appeal Australia - Queensland 14 May 1993 AustLII flag
Stamp Duties, Commissioner of v Westpac Banking Corporation [1993] QCA 165 Supreme Court of Queensland - Court of Appeal Australia - Queensland 19 Apr 1993 AustLII flag
Pendlebury v Commissioner of Probate Duties [1968] WASC 79 Supreme Court of Western Australia Australia - Western Australia 2 Dec 1968 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Death Duty: Francis v Commissioner of Stamp Duties (NSW)" (1956) 2 Sydney Law Review 175 Summers, Janet Australia circa 1956 AustLII flag

Legislation Cited

Legislation Name Provision
Commonwealth Act (Cth) s20, s128
Income Tax Act 1918 (Cth)
Land Sales Control Act 1948 (NSW)
Stamp Duties Act (NSW)
Regulations (NSW) sA1946103.PDF.SINO_TEXT

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Cuming Campbell Investments Pty Ltd v Collector of Imposts [1939] VicLawRp 71; [1940] VLR 153; [1940] ALR 132 Australia - Victoria 19 Dec 1939 AustLII flag 7
Inland Revenue Comrs v Mackinlay s Trustees [1938] SC 765; 22 Tax Cas 305 United Kingdom - Scotland circa 1938 flag 7
British Sugar Manufacturers Ltd v Harris (1938) 2 KB 220 United Kingdom circa 1938 LexisNexis / Westlaw flag 7
Williams v Grundy's Trustees , KB (1933) 18 Tax Cas 271 United Kingdom circa 1933 flag 6
Vanderstock v Victoria [2023] HCA 30; (2023) 98 ALJR 208 High Court of Australia Australia - Commonwealth 18 Oct 2023 AustLII flag 5
Toll Pty Ltd v Harradine [2016] NSWCA 374 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Dec 2016 AustLII flag 5
62 WN 230 62 WN 230 United Kingdom circa 2016 flag 4
Steel Barrel Co Ltd v Osborne (No 2) (1948) 30 Tax Cas 73 United Kingdom circa 1948 flag 3
Mulligan Syndicate v Devitt (1945) 26 Tax Cas 359 United Kingdom circa 1945 flag 3
Williams v Trustees of WW Grundy (1934) 1 KB 524 United Kingdom circa 1934 LexisNexis / Westlaw flag 3
Commercial Structures Ltd v Briggs (1948) 2 All ER 1041 United Kingdom circa 1948 LexisNexis flag 2
In the Estate of Murdoch; In the Estate of Murdoch [1947] NSWStRp 66; (1947) 48 SR (NSW) 213 Supreme Court of New South Wales Australia - New South Wales 27 Nov 1947 AustLII flag 2
65 WN 60 65 WN 60 United Kingdom circa 2023 flag 2
EIE Ocean BV v Commissioner of Stamp Duties [1996] QCA 524 Supreme Court of Queensland - Court of Appeal Australia - Queensland 17 Dec 1996 AustLII flag 1
Morell v The Commissioner of Probate Duties [1957] VicRp 101; [1957] VR 692 Australia - Victoria 12 Feb 1957 AustLII flag 1
Earl Beatty v Inland Revenue Commissioners (1953) 2 All ER 758 United Kingdom circa 1953 LexisNexis flag 1
Commercial Structures Ltd v Briggs (1947) 2 All ER 659; (1948) 2 All ER 1041 United Kingdom circa 1948 LexisNexis flag 1
Commercial Structures Ltd v Briggs (1947) 30 Tax Cas 477 United Kingdom circa 1947 flag 1
Multipar Syndicate Ltd v Devitt (1945) 1 All ER 298 United Kingdom circa 1945 LexisNexis flag 1
R v Commissioners for General Purposes of Income Tax for Kensington [1914] UKLawRpKQB 140; (1914) 3 KB 429 United Kingdom 9 Jun 1914 CommonLII flag 1
70 WN 69 70 WN 69 United Kingdom circa 1914 flag 1
Francis v Commissioner of Stamp Duties 53 SR (NSW) 257; 70 WN (NSW) 69 Supreme Court of New South Wales Australia - New South Wales circa 1914 flag 1
Commissioner of Stamps v Telegraph Investment Co Pty Ltd A10/1995 [1995] HCATrans 290 High Court of Australia Australia - Commonwealth 24 Aug 1995 AustLII flag
Arco Resources Ltd v Commissioner of Stamp Duties [1994] QCA 321 Supreme Court of Queensland - Court of Appeal Australia - Queensland 26 Aug 1994 AustLII flag
Westpac Banking Corporation v Commissioner of Stamp Duties [1993] QCA 170 Supreme Court of Queensland - Court of Appeal Australia - Queensland 14 May 1993 AustLII flag
Stamp Duties, Commissioner of v Westpac Banking Corporation [1993] QCA 165 Supreme Court of Queensland - Court of Appeal Australia - Queensland 19 Apr 1993 AustLII flag
Pendlebury v Commissioner of Probate Duties [1968] WASC 79 Supreme Court of Western Australia Australia - Western Australia 2 Dec 1968 AustLII flag
"Death Duty: Francis v Commissioner of Stamp Duties (NSW)" (1956) 2 Sydney Law Review 175 Summers, Janet Australia circa 1956 AustLII flag

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