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Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties     45

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Toogood v Graffen	[2022] QSC 53	Supreme Court of Queensland	Australia - Queensland	8 Apr 2022	AustLII
TD 2022/11 - Income tax: Division 7A: when will an unpaid present entitlement or amount held on sub-trust become the provision of 'financial accommodation'?	[2022] ATOTD 11	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TD 2022/11 - Income tax: Division 7A: when will an unpaid present entitlement or amount held on sub-trust become the provision of 'financial accommodation'?	[2022] ATOTD TD2022/11	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Fagridas v Commissioner of State Revenue	[2018] VSC 145	Supreme Court of Victoria	Australia - Victoria	29 Mar 2018	AustLII		1
News Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCA 645; (2017) 105 ATR 874	Federal Court of Australia	Australia - Commonwealth	8 Jun 2017	AustLII		6
Visy Kraft Holdings Pty Ltd v Chief Commissioner of State Revenue	[2017] NSWSC 8	Supreme Court of New South Wales	Australia - New South Wales	30 Jan 2017	AustLII
Australian Competition and Consumer Commission v Clinica Internationale Pty Ltd (In Liquidation) (No 5)	[2016] FCA 811	Federal Court of Australia	Australia - Commonwealth	15 Jul 2016	AustLII		1
Frontlink Pty Ltd v Commissioner of State Revenue	[2016] VSC 25	Supreme Court of Victoria	Australia - Victoria	11 Feb 2016	AustLII
Australian Competition and Consumer Commission v Clinica Internationale Pty Ltd (No 2)	[2016] FCA 62	Federal Court of Australia	Australia - Commonwealth	9 Feb 2016	AustLII		26
Re Di Donato & Brown	[2015] NSWSC 1923	Supreme Court of New South Wales	Australia - New South Wales	18 Dec 2015	AustLII
Normandy Finance Pty Ltd v Commissioner of Taxation	[2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409	Federal Court of Australia	Australia - Commonwealth	17 Dec 2015	AustLII		9
KBL Mining Ltd v Kidman Resources Ltd	[2015] NSWSC 515	Supreme Court of New South Wales	Australia - New South Wales	7 May 2015	AustLII		2
Commissioner of Taxation v Arnold (No 2)	[2015] FCA 34; (2015) 324 ALR 59; (2015) 100 ATR 529	Federal Court of Australia	Australia - Commonwealth	4 Feb 2015	AustLII		22
Bayliss and Secretary, Department of Social Services	[2014] AATA 964	Administrative Appeals Tribunal	Australia	24 Dec 2014	AustLII		1
Dyda Pty Ltd v Commissioner of State Taxation (SA)	[2013] SASC 156; (2013) 97 ATR 316	Supreme Court of South Australia	Australia - South Australia	15 Oct 2013	AustLII		3
Bondi Beachside Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWSC 21; (2013) 87 ATR 722	Supreme Court of New South Wales	Australia - New South Wales	30 Jan 2013	AustLII		2
Bathurst Regional Council v Local Government Financial Services Pty Ltd (No 5)	[2012] FCA 1200	Federal Court of Australia	Australia - Commonwealth	5 Nov 2012	AustLII		94
Pharmos Nominees Pty Ltd v Commissioner of State Taxation	[2012] SASCFC 89	Supreme Court of South Australia - Full Court	Australia - South Australia	27 Jul 2012	AustLII		3
Pharmos Nominees Pty Ltd v Commissioner of State Taxation	[2012] SASC 24; (2012) 87 ATR 744	Supreme Court of South Australia	Australia - South Australia	29 Feb 2012	AustLII		8
Ewen Stewart & Associates Pty Ltd v Blue Mountains Virtual (No 3)	[2011] NSWSC 575	Supreme Court of New South Wales	Australia - New South Wales	17 Jun 2011	AustLII
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd	[2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212	Federal Court of Australia	Australia - Commonwealth	17 Sep 2010	AustLII		25
ASIC v Sigalla	[2010] NSWSC 606	Supreme Court of New South Wales	Australia - New South Wales	2 Jun 2010	AustLII		5
TR 2010/3 - Income tax: Division 7A loans: trust entitlements	[2010] ATOTR TR2010/3	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Commissioner of State Revenue v TEC Desert Pty Ltd	[2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	23 Jul 2009	AustLII		9
American Express International Inc v Commissioner of Taxation	[2009] FCA 683; (2009) 73 ATR 173; [2009] ATC 20-113	Federal Court of Australia	Australia - Commonwealth	19 Jun 2009	AustLII		5
SMSFR 2009/2 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 4	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/4	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/3 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund	[2009] ATOSMSFR SMSFR2009/3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/3 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund	[2009] ATOSMSFR 3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/2 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Westpac Funds Management Ltd v Chief Commissioner of State Revenue	[2008] NSWSC 1245; (2008) 74 NSWLR 566; [2008] ATC 20-069; 74 ATR 159	Supreme Court of New South Wales	Australia - New South Wales	26 Nov 2008	AustLII		2
SMSFR 2008/D5 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D5	Australian Taxation Office	Australia - Commonwealth	5 Nov 2008	AustLII
SMSFR 2008/D4 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D4	Australian Taxation Office	Australia - Commonwealth	17 Sep 2008	AustLII
SMSFR 2008/D1 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund	[2008] ATODSMSFR SMSFR2008/D1	Australian Taxation Office	Australia - Commonwealth	19 Mar 2008	AustLII
Tec Desert Pty Ltd v Commissioner of State Revenue	[2006] WASC 300	Supreme Court of Western Australia	Australia - Western Australia	21 Dec 2006	AustLII		3
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 1790	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII		2
Consideration for Duties Transactions (DUT 33)	[2006] NSWOSRDUT 5	New South Wales Office of State Revenue	Australia - New South Wales	29 Nov 2006	AustLII
Commissioner of State Revenue v Challenger Property Nominees Pty Ltd	[2006] VSC 203; (2006) 63 ATR 65	Supreme Court of Victoria	Australia - Victoria	6 Jun 2006	AustLII		41
American Express International Inc v Commissioner of State Revenue	[2004] VSCA 193; (2004) 10 VR 145; (2004) 57 ATR 483	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	4 Nov 2004	AustLII		6
Burnie Port Corporation Pty Ltd v Bank of Western Australia Ltd	[2003] TASSC 73; (2003) 12 Tas R 277	Supreme Court of Tasmania	Australia - Tasmania	22 Aug 2003	AustLII		2
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		96
Case [2000] Aata 781	[2000] AATA 781; 45 ATR 1071	Administrative Appeals Tribunal	Australia	5 Sep 2000	AustLII
Minister for Transport v Francis	[2000] WASCA 149; 35 ACSR 584; 18 ACLC 617	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Jun 2000	AustLII		4

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Operating and Finance Leases in an Income Tax Context"	[2008] JlATaxTA 4	Hart, Geoffrey	Australia	circa 2008	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gasparin v Commissioner of Taxation	[1994] FCA 1057; 50 FCR 73; (1994) 121 ALR 179; (1994) 28 ATR 130	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII		38
Stern v McArthur	[1988] HCA 51; (1988) 165 CLR 489; (1988) 81 ALR 463; (1988) 62 ALJR 588	High Court of Australia	Australia - Commonwealth	11 Oct 1988	AustLII		351
Handevel Pty Ltd v Comptroller of Stamps (Vic)	[1985] HCA 73; (1985) 157 CLR 177; 62 ALR 204; 60 ALJR 40; 16 ATR 1044; 10 ACLR 207	High Court of Australia	Australia - Commonwealth	26 Nov 1985	AustLII		54
Lucia Heights Pty Ltd v Comptroller of Stamps	[1985] VicRp 35; [1985] VR 338; 16 ATR 326		Australia - Victoria	15 Feb 1985	AustLII		5
Chow Yoong Hong v Choong Fah Rubber Manufactory	[1961] UKPC 51; [1962] AC 209; (1961) 2 All ER 1163	Privy Council	United Kingdom	4 Dec 1961	BAILII		34
Tozer Kemsley & Millbourn (A/asia) Pty Ltd v Point	(1961) 78 WN (NSW) 250; 61 SR (NSW) 751; [1961] NSWR 485	Supreme Court of New South Wales	Australia - New South Wales	circa 1961			2
Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW)	[1958] HCA 22; (1958) 100 CLR 392; [1958] ALR 561	High Court of Australia	Australia - Commonwealth	9 May 1958	AustLII		52
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		178
Commissioner of Stamp Duties (Qld) v Hopkins	[1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341	High Court of Australia	Australia - Commonwealth	3 Aug 1945	AustLII		76
McDonald v Dennys Lascelles Ltd	[1933] HCA 25; (1933) 48 CLR 457; 39 ALR 381	High Court of Australia	Australia - Commonwealth	15 May 1933	AustLII		624
Rabone v Deane	[1915] HCA 78; (1915) 20 CLR 636	High Court of Australia	Australia - Commonwealth	6 Dec 1915	AustLII		9
R v Bullfinch Proprietary (WA) Ltd	[1912] HCA 71; (1912) 15 CLR 443; 18 ALR 567	High Court of Australia	Australia - Commonwealth	29 Oct 1912	AustLII		13
Minister of Stamps v Townend	[1909] UKLawRpAC 41; [1909] AC 633		United Kingdom	23 Jul 1909	CommonLII		10
Frith v Frith	[1906] UKLawRpAC 8; [1906] AC 254; 94 LT 383		United Kingdom	21 Mar 1906	CommonLII		34
Clifford v Turrell	[1841] EngR 1212; (1841) 1 Y & CCh Cas 138; 62 ER 826	Court of Chancery	United Kingdom	circa 1841	CommonLII		12