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KLDE Pty Ltd v Commissioner of Stamp Duties (Qld)     79

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Taxpayer v Commissioner of Taxation	[2010] AATA 455; [2010] ATC 1-021	Administrative Appeals Tribunal	Australia	18 Jun 2010	AustLII		3
Taxpayer Co and The Commissioner of Taxation	[2004] AATA 451; 55 ATR 1170	Administrative Appeals Tribunal	Australia	10 May 2004	AustLII		1
Bertram Woodhouse and Repatriation Commission	[1998] AATA 374	Administrative Appeals Tribunal	Australia	25 May 1998	AustLII
Re Taxation Appeals	[1994] AATA 380	Administrative Appeals Tribunal	Australia	21 Dec 1994	AustLII
QT93/45 and Commissioner of Taxation	[1994] AATA 117; (1994) 28 ATR 1108	Administrative Appeals Tribunal	Australia	29 Apr 1994	AustLII		7
WT89/3 and Commissioner of Taxation	[1990] AATA 78; (1990) 21 ATR 3377	Administrative Appeals Tribunal	Australia	6 Apr 1990	AustLII
Sproule and Department of Veterans' Affairs	[1990] AATA 366	Administrative Appeals Tribunal	Australia	9 Feb 1990	AustLII
Doherty v Commissioner for ACT Revenue (Administrative Review)	[2014] ACAT 26	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	2 May 2014	AustLII
Babcock and Brown Property Instalment Plan	[2008] ATOPR PR2008/35	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
Babcock and Brown Property Instalment Plan	[2008] ATOPR 35	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
Wainter Pty Ltd v Ansearch Ltd	[2006] WADC 152	District Court of Western Australia	Australia - Western Australia	22 Sep 2006	AustLII
Ellison v Sandini Pty Ltd	[2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249	Federal Court of Australia	Australia - Commonwealth	27 Mar 2018	AustLII		27
Sandini Pty Ltd v Commissioner of Taxation	[2017] FCA 287	Federal Court of Australia	Australia - Commonwealth	22 Mar 2017	AustLII		3
Fowler v Commissioner of Taxation	[2012] FCA 1040; [2012] ATC 20-351	Federal Court of Australia	Australia - Commonwealth	21 Sep 2012	AustLII		7
Brisbane Slipways Operations Pty Ltd v Pantaloni	[2010] FCA 654; (2010) 270 ALR 13	Federal Court of Australia	Australia - Commonwealth	24 Jun 2010	AustLII		15
Tisand Pty Ltd v The Owners of the Ship MV Cape Moreton (Ex Freya)	[2005] FCAFC 68; (2005) 143 FCR 43; (2005) 219 ALR 48	Federal Court of Australia	Australia - Commonwealth	29 Apr 2005	AustLII		57
Kent v The Vessel Maria Luisa	[2003] FCAFC 93; (2003) 130 SCR 12; (2003) 130 FCR 12	Federal Court of Australia	Australia - Commonwealth	16 May 2003	AustLII		18
Commissioner of Taxation v Linter Textiles Australia Ltd (in liq)	[2003] FCAFC 63; (2003) 129 FCR 42; 52 ATR 502; 21 ACLC 816	Federal Court of Australia	Australia - Commonwealth	14 Apr 2003	AustLII		4
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII		90
Valoutin Pty Ltd v Furst	[1998] FCA 339; (1998) 154 ALR 119	Federal Court of Australia	Australia - Commonwealth	6 Apr 1998	AustLII		42
Bellinz Pty Ltd v Commissioner of Taxation	[1998] FCA 284; 98 ATC 4,399; (1998) 38 ATR 350	Federal Court of Australia	Australia - Commonwealth	31 Mar 1998	AustLII		6
Hugh Jenner Wiley v St George Partnership Banking Ltd	[1997] FCA 1442	Federal Court of Australia	Australia - Commonwealth	18 Dec 1997	AustLII
Lion Nathan Brewing Investments Pty Ltd v Commissioner for ACT Revenue	[1997] FCA 1153	Federal Court of Australia	Australia - Commonwealth	28 Oct 1997	AustLII		1
Davies v Australian Securities Commission	[1995] FCA 1496; (1995) 59 FCR 221; (1995) 131 ALR 295; (1995) 38 ALD 273; (1995) 18 ACSR 129	Federal Court of Australia	Australia - Commonwealth	30 Aug 1995	AustLII		46
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
Legal Services Board v Gillespie-Jones	[2013] HCA 35; (2013) 249 CLR 493; (2013) 300 ALR 430; (2013) 87 ALJR 985	High Court of Australia	Australia - Commonwealth	14 Aug 2013	AustLII		110
Black v Garnock	[2007] HCA 31; (2007) 230 CLR 438; 237 ALR 1; 81 ALJR 1338; [2007] ANZ Conv R 433	High Court of Australia	Australia - Commonwealth	1 Aug 2007	AustLII		70
Tanwar Enterprises Pty Ltd v Cauchi	[2003] HCA 57; (2003) 217 CLR 315; (2003) 201 ALR 359; (2003) 77 ALJR 1853	High Court of Australia	Australia - Commonwealth	7 Oct 2003	AustLII		347
Western Australia v Ward	[2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446	High Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		612
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd	[2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094	High Court of Australia	Australia - Commonwealth	15 Jun 2000	AustLII		218
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		150
Commissioner of Stamps v Telegraph Investment Co Pty Ltd A10/1995	[1995] HCATrans 290	High Court of Australia	Australia - Commonwealth	24 Aug 1995	AustLII
Bank of Baroda v National MBF Finance (Fiji) Ltd	[2020] FJHC 907	High Court of Fiji	Fiji	29 Oct 2020	PacLII
Bank of Baroda v National MBF Finance (Fiji) Ltd	[2017] FJHC 695	High Court of Fiji	Fiji	22 Sep 2017	PacLII		1
Baxter v Chief Commissioner of State Revenue	[2024] NSWCATAD 153	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	31 May 2024	AustLII		1
Imbree v Chief Commissioner of State Revenue	[2024] NSWCATAD 22	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	24 Jan 2024	AustLII		1
Bose v Weir	[2020] QCATA 7	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	17 Jan 2020	AustLII		2
Harrison v Commissioner of State Revenue	[2018] QCATA 75	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	1 Jun 2018	AustLII		2
Michael Gregory Jones as Liquidator of SBH Australia Pty Ltd (In Liq) v Joseph Cummins	[2018] NSWSC 606	Supreme Court of New South Wales	Australia - New South Wales	9 May 2018	AustLII		2
Tim Barr Pty Ltd v Narui Gold Coast Pty Ltd	[2010] NSWSC 29; (2010) 14 BPR 27,605	Supreme Court of New South Wales	Australia - New South Wales	5 Feb 2010	AustLII		22
Proactive Management v Over Fifty Funds	[2007] NSWSC 802	Supreme Court of New South Wales	Australia - New South Wales	19 Jul 2007	AustLII		1
GPT RE Ltd v Lend Lease Real Estate Investments Ltd	[2005] NSWSC 964; (2005) 12 BPR 23,217	Supreme Court of New South Wales	Australia - New South Wales	27 Sep 2005	AustLII		25
Affinity Health Ltd v Chief Commissioner of State Revenue	[2005] NSWSC 663; 60 ATR 1	Supreme Court of New South Wales	Australia - New South Wales	7 Jul 2005	AustLII		20
Armidale Dumaresq Council v M & P (North Coast) Pty Ltd	[2005] NSWSC 628; 64 NSWLR 1	Supreme Court of New South Wales	Australia - New South Wales	28 Jun 2005	AustLII		4
Redglove Projects Pty Ltd v Ngunnawal Local Aboriginal Land Council	[2004] NSWSC 880; (2004) 12 BPR 22,319	Supreme Court of New South Wales	Australia - New South Wales	24 Sep 2004	AustLII		23
Tesoriero v Chief Commissioner of Stamp Duties	[2001] NSWSC 489	Supreme Court of New South Wales	Australia - New South Wales	14 Jun 2001	AustLII		1
Forder v Cemcorp Pty Ltd	[2001] NSWSC 281; (2001) 51 NSWLR 486; 10 BPR 18,615; [2001] ANZ Conv R 391; [2001] NSW Conv R 55-966	Supreme Court of New South Wales	Australia - New South Wales	11 Apr 2001	AustLII		32
Stamp Duties, Chief Commissioner of v Paliflex Pty Ltd	[1999] NSWSC 889; 166 ALR 466; 152 FLR 276; 42 ATR 652; 32 ACSR 604; 47 NSWLR 382	Supreme Court of New South Wales	Australia - New South Wales	2 Sep 1999	AustLII		2
Trajkovski v Simpson	[2019] NSWCA 52	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Mar 2019	AustLII		12
BB Australia Pty Ltd v Danset Pty Ltd	[2018] NSWCA 101	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	16 May 2018	AustLII		7
Parkview Qld Pty Ltd v Commonwealth Bank of Australia	[2013] NSWCA 422	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 Dec 2013	AustLII		6
Khalid v Perpetual Ltd	[2012] NSWCA 153	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 May 2012	AustLII		3
Garnock v Black	[2006] NSWCA 140; [2006] NSW Conv R 56-158; 66 NSWLR 347	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	1 Jun 2006	AustLII		3
ING Life Ltd v Commissioner of State Revenue	[2008] QSC 248; [2008] ATC 20-057	Supreme Court of Queensland	Australia - Queensland	22 Oct 2008	AustLII		2
Cousins Securities Pty Ltd v CEC Group Ltd	[2006] QSC 307	Supreme Court of Queensland	Australia - Queensland	20 Oct 2006	AustLII		1
R v Draper	[2015] QCA 66	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	24 Apr 2015	AustLII		1
Phillips v Scotdale Pty Ltd	[2008] QCA 127; [2008] Q Conv R 54-692	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	30 May 2008	AustLII		7
Legal Services Commissioner v Dempsey	[2008] QCA 122; [2008] 2 Qd R 272	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	23 May 2008	AustLII		2
Australand Corporation (Qld) Pty Ltd v Johnson	[2007] QCA 302; [2008] 1 Qd R 203; 229 FLR 149	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	21 Sep 2007	AustLII		22
Zabart Pty Ltd v McKay	[2002] QCA 280	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	9 Aug 2002	AustLII		2
Road Aust Pty Ltd v CSD	[1999] QCA 328	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	20 Aug 1999	AustLII		3
Suncorp Insurance and Finance v Commissioner of Stamp Duties	[1997] QCA 225; [1998] 2 Qd R 285; (1997) 36 ATR 514	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Jul 1997	AustLII		24
Henderson's Caveat, Re	[1993] QCA 254	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	12 Jul 1993	AustLII
Syrimi v Hinds	[1996] NTCA 57; (1996) 6 NTLR 1	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	5 Jul 1996	AustLII		7
Commissioner of State Revenue v Kameel Pty Ltd	[2015] VSC 229	Supreme Court of Victoria	Australia - Victoria	28 May 2015	AustLII		4
Trust Co of Australia Ltd (as Trustee for the Clayton 3 Trust) v Commissioner of State Revenue	[2007] VSC 451; (2007) 19 VR 111	Supreme Court of Victoria	Australia - Victoria	20 Nov 2007	AustLII		11
Nolan v Collie	[2003] VSCA 39; (2003) 7 VR 287	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	24 Apr 2003	AustLII		111
Psal Pty Ltd v Registrar of Titles [No 2]	[2018] WASC 85	Supreme Court of Western Australia	Australia - Western Australia	22 Mar 2018	AustLII
PSAL Pty Ltd v Raja	[2016] WASC 295	Supreme Court of Western Australia	Australia - Western Australia	1 Dec 2016	AustLII		6
Foothills Developments Pty Ltd v Lone Star Developments Pty Ltd	[2005] WASC 38	Supreme Court of Western Australia	Australia - Western Australia	14 Mar 2005	AustLII
Letila Pty Ltd (Receivers and Managers Appointed) v Deboni	[2005] WASC 6	Supreme Court of Western Australia	Australia - Western Australia	8 Feb 2005	AustLII
Commissioner of State Revenue v Abbotts Exploration Pty Ltd	[2014] WASCA 211; (2014) 48 WAR 300	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	14 Nov 2014	AustLII		42
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd	[2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Feb 2013	AustLII		88
Woodfield Constructions Pty Ltd v Commissioner of State Revenue	[2005] VCAT 2518; 61 ATR 260	Victorian Civil and Administrative Tribunal	Australia - Victoria	7 Dec 2005	AustLII
Baxter Pty Ltd v Commissioner of State Revenue (Taxation)	[2004] VCAT 2652	Victorian Civil and Administrative Tribunal	Australia - Victoria	17 Dec 2004	AustLII
A J Baxter Pty Ltd v Commissioner for State Revenue	[2004] VCAT 2548	Victorian Civil and Administrative Tribunal	Australia - Victoria	17 Dec 2004	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"Table of Cases"	[1989] AUMPLawAYbk 1	Editors	Australia	circa 1989	AustLII
"Table of Cases"	[1987] AUMPLawAYbk 1	Editors	Australia	circa 1987	AustLII
"Default Clauses in Joint Venture Agreements in the Context of Sections 368, 451 and 200 of the Companies Codes"	[1987] AUMPLawAYbk 21	Roberts, NB	Australia	circa 1987	AustLII
"Some Thoughts on Beneficial Interests and Beneficial Ownership in Revenue Law"	(1996) 19 University of New South Wales Law Journal 181	Stone, Margaret; Lesnie, Vanessa	Australia	circa 1996	AustLII		4

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Road Aust Pty Ltd v CSD	[1999] QCA 328	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	20 Aug 1999	AustLII		3
Suncorp Insurance and Finance v Commissioner of Stamp Duties	[1997] QCA 225; [1998] 2 Qd R 285; (1997) 36 ATR 514	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Jul 1997	AustLII		24
Henderson's Caveat, Re	[1993] QCA 254	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	12 Jul 1993	AustLII
Syrimi v Hinds	[1996] NTCA 57; (1996) 6 NTLR 1	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	5 Jul 1996	AustLII		7
Commissioner of State Revenue v Kameel Pty Ltd	[2015] VSC 229	Supreme Court of Victoria	Australia - Victoria	28 May 2015	AustLII		4
Trust Co of Australia Ltd (as Trustee for the Clayton 3 Trust) v Commissioner of State Revenue	[2007] VSC 451; (2007) 19 VR 111	Supreme Court of Victoria	Australia - Victoria	20 Nov 2007	AustLII		11
Nolan v Collie	[2003] VSCA 39; (2003) 7 VR 287	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	24 Apr 2003	AustLII		111
Psal Pty Ltd v Registrar of Titles [No 2]	[2018] WASC 85	Supreme Court of Western Australia	Australia - Western Australia	22 Mar 2018	AustLII
PSAL Pty Ltd v Raja	[2016] WASC 295	Supreme Court of Western Australia	Australia - Western Australia	1 Dec 2016	AustLII		6
Foothills Developments Pty Ltd v Lone Star Developments Pty Ltd	[2005] WASC 38	Supreme Court of Western Australia	Australia - Western Australia	14 Mar 2005	AustLII
Letila Pty Ltd (Receivers and Managers Appointed) v Deboni	[2005] WASC 6	Supreme Court of Western Australia	Australia - Western Australia	8 Feb 2005	AustLII
Commissioner of State Revenue v Abbotts Exploration Pty Ltd	[2014] WASCA 211; (2014) 48 WAR 300	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	14 Nov 2014	AustLII		42
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd	[2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Feb 2013	AustLII		88
Woodfield Constructions Pty Ltd v Commissioner of State Revenue	[2005] VCAT 2518; 61 ATR 260	Victorian Civil and Administrative Tribunal	Australia - Victoria	7 Dec 2005	AustLII
A J Baxter Pty Ltd v Commissioner for State Revenue	[2004] VCAT 2548	Victorian Civil and Administrative Tribunal	Australia - Victoria	17 Dec 2004	AustLII
Baxter Pty Ltd v Commissioner of State Revenue (Taxation)	[2004] VCAT 2652	Victorian Civil and Administrative Tribunal	Australia - Victoria	17 Dec 2004	AustLII
Escoigne Properties Ltd v IRC	[1958] AC 549		United Kingdom	circa 1958	LexisNexis / Westlaw		26
Tailby v Official Receiver	[1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75		United Kingdom	30 Jul 1888	CommonLII		180
Stamps, Commissioners of (Q) v Queensland Meat Export Co Ltd	[1917] AC 624; 117 LT 617; 86 LJPC 202		United Kingdom	circa 1917	LexisNexis / Westlaw		9
Breskvar v Wall	(1971) 126 CLR 376		Australia - Commonwealth	circa 1971	Legal Online / Westlaw		446
Lysaght v Edwards	[1876] UKLawRpCh 123; (1876) 2 Ch D 499		United Kingdom	20 Mar 1876	CommonLII		171