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Commissioner of Land Tax (NSW) v Joyce   flag  23

[1974] HCA 39; (1974) 132 CLR 22; (1974) 48 ALJR 432; (1974) 5 ATR 32
High Court of Australia
Australia - Commonwealth
25th October, 1974

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Taxation Appeals [1989] AATA 272 Administrative Appeals Tribunal Australia 21 Dec 1989 AustLII flag
TR 2013/2 - Income tax: school or college building funds [2013] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2013/2 - Income tax: school or college building funds [2013] ATOTR TR2013/2 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Trustees of the Indigenous Barristers' Trust v FCT [2002] FCA 1474; (2002) 127 FCR 63; 51 ATR 495 Federal Court of Australia Australia - Commonwealth 28 Nov 2002 AustLII flag 11
Douglas v FCT [1997] FCA 724 Federal Court of Australia Australia - Commonwealth 6 Aug 1997 AustLII flag 2
Re Trustees of the Allport Bequest v the Commissioner of Taxation [1988] FCA 147 Federal Court of Australia Australia - Commonwealth 3 May 1988 AustLII flag
Re Church of Christ (Non-Denominational) Incorporated v Minister of Territories and Local Government [1985] FCA 296 Federal Court of Australia Australia - Commonwealth 9 Aug 1985 AustLII flag
Mourched v Chief Commissioner of State Revenue [2022] NSWCATAP 362 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 16 Nov 2022 AustLII flag 1
Mourched v Chief Commissioner of State Revenue [2023] NSWSC 668 Supreme Court of New South Wales Australia - New South Wales 7 Jul 2023 AustLII flag 1
Salvation Army (New South Wales) Property Trust v Chief Commissioner of State Revenue [2018] NSWSC 128; (2018) 96 NSWLR 119 Supreme Court of New South Wales Australia - New South Wales 16 Feb 2018 AustLII flag 7
Metricon Qld Pty Ltd v Chief Commissioner of State Revenue (No 2) [2016] NSWSC 332; (2016) 102 ATR 781; [2016] ATC 20-560 Supreme Court of New South Wales Australia - New South Wales 31 Mar 2016 AustLII flag 23
Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867; (2011) 85 ATR 775; [2010] ATC 20-203; (2010) 79 NSWLR 724 Supreme Court of New South Wales Australia - New South Wales 16 Aug 2010 AustLII flag 93
Sargents Charitable Foundation v Chief Commissioner of State Revenue [2005] NSWSC 659; 60 ATR 129 Supreme Court of New South Wales Australia - New South Wales 11 Jul 2005 AustLII flag 6
Bayside Council v Karimbla Properties (No 3) Pty Ltd [2018] NSWCA 257; (2018) 99 NSWLR 66; (2018) 236 LGERA 1 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Nov 2018 AustLII flag 7
Bell v Queensland [2022] QSC 80 Supreme Court of Queensland Australia - Queensland 6 May 2022 AustLII flag
Educang Ltd v Brisbane City Council [2002] QSC 374 Supreme Court of Queensland Australia - Queensland 19 Nov 2002 AustLII flag 18
Needham v Commissioner of Land Tax (Qld) [1998] QCA 347; [1999] 2 Qd R 611; 40 ATR 273 Supreme Court of Queensland - Court of Appeal Australia - Queensland 30 Oct 1998 AustLII flag 6
Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604; (2015) 101 ATR 899 Supreme Court of Victoria Australia - Victoria 21 Oct 2015 AustLII flag 12
Sandhurst Holdings (Australia) Ltd v Commissioner of State Revenue [2009] VSCA 167; (2009) 25 VR 59; (2009) 76 ATR 554; [2009] ATC 20-118 Supreme Court of Victoria - Court of Appeal Australia - Victoria 24 Jul 2009 AustLII flag 10
SSAU Nominees Pty Ltd v FCT [1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992 Australia - Victoria 31 Oct 1985 AustLII flag 9

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Charity Means Business Commissioner of Taxation v Word Investments Ltd" (2009) 31 Sydney Law Review 309 Ian Murray Australia circa 2009 AustLII flag 4

Legislation Cited

Legislation Name Provision
Marriage Act 1961 (Cth) s2, s10, s112
Land Tax Management Act, 1956 (NSW) s10

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Needham v Commissioner of Land Tax (Qld) [1998] QCA 347; [1999] 2 Qd R 611; 40 ATR 273 Supreme Court of Queensland - Court of Appeal Australia - Queensland 30 Oct 1998 AustLII flag 6
Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604; (2015) 101 ATR 899 Supreme Court of Victoria Australia - Victoria 21 Oct 2015 AustLII flag 12
Sandhurst Holdings (Australia) Ltd v Commissioner of State Revenue [2009] VSCA 167; (2009) 25 VR 59; (2009) 76 ATR 554; [2009] ATC 20-118 Supreme Court of Victoria - Court of Appeal Australia - Victoria 24 Jul 2009 AustLII flag 10
Joyce v Commissioner of Land Tax (1971) 2 NSWLR 226; 2 ATR 593 Australia - New South Wales circa 1971 LexisNexis AU flag 1
Joyce v Commissioner of Land Tax [1973] 1 NSWLR 402; 4 ATR 10 Australia - New South Wales circa 1973 LexisNexis AU flag 8
Minister of National Revenue v Trusts and Guarantee Co Ltd [1940] AC 138; [1939] 4 All ER 149 United Kingdom circa 1940 LexisNexis / Westlaw flag 27
SSAU Nominees Pty Ltd v FCT [1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992 Australia - Victoria 31 Oct 1985 AustLII flag 9
[1896] AC 500 [1896] AC 500 United Kingdom circa 1896 LexisNexis / Westlaw flag 33
Re Thackrah [1939] 2 All ER 4 United Kingdom circa 1939 LexisNexis flag 11
Mayor, Aldermen, and Citizens of Manchester v Mcadam (Surveyor of Taxes) [1895] UKLawRpKQB 42; (1895) 1 QB 673 United Kingdom 15 Mar 1895 CommonLII flag 3

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