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MSP Nominees Pty Ltd v Commissioner of Stamps (SA)   flag  59

[1999] HCA 51; (1999) 198 CLR 494; (1999) 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833
High Court of Australia
Australia - Commonwealth
30th September, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Shao v One Funds Management Ltd [2024] VSCA 231 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 Oct 2024 AustLII flag
Re Heartland Group Pty Ltd [2024] NSWSC 875 Supreme Court of New South Wales Australia - New South Wales 19 Jul 2024 AustLII flag 1
Wright Prospecting Pty Ltd v Hancock Prospecting Pty Ltd [No 20] [2023] WASC 124 Supreme Court of Western Australia Australia - Western Australia 19 Apr 2023 AustLII flag
Shao v One Funds Management Ltd [2023] VSC 192 Supreme Court of Victoria Australia - Victoria 17 Apr 2023 AustLII flag 3
Greenbow Pty Ltd v Rossi Recycling Pty Ltd [2022] VCC 1298 County Court of Victoria Australia - Victoria 16 Aug 2022 AustLII flag 1
Edge Developments (SA) Pty Ltd v Treasurer of South Australia [2022] SASC 55 Supreme Court of South Australia Australia - South Australia 3 Jun 2022 AustLII flag 1
Tilston & Tilston [2020] FamCA 857 Family Court of Australia Australia 12 Oct 2020 AustLII flag
Commissioner of State Revenue (WA) v Rojoda Pty Ltd [2020] HCA 7; (2020) 268 CLR 281; (2020) 376 ALR 378; 94 ALJR 423 High Court of Australia Australia - Commonwealth 18 Mar 2020 AustLII flag 20
Norton Property Group Pty Ltd v Ozzy States Pty Ltd (in liq) [2020] NSWCA 23 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Feb 2020 AustLII flag 8
Trustee for the Whitby Trust and Commissioner of Taxation [2019] AATA 5637 Administrative Appeals Tribunal Australia 23 Dec 2019 AustLII flag 2
Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184; (2017) 106 ATR 151 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Jul 2017 AustLII flag 24
Elecnet (Aust) Pty Ltd (as trustee for Electrical Industry Severance Scheme) v Commissioner of Taxation of Commonwealth of Australia [2016] HCA 51; (2016) 259 CLR 73; (2016) 340 ALR 1; (2016) 91 ALJR 214 High Court of Australia Australia - Commonwealth 21 Dec 2016 AustLII flag 21
Re Cooper Street Property Trust [2016] VSC 756 Supreme Court of Victoria Australia - Victoria 9 Dec 2016 AustLII flag 9
Re Macquarie Investment Management [2016] NSWSC 1184; (2016) 115 ACSR 368 Supreme Court of New South Wales Australia - New South Wales 23 Aug 2016 AustLII flag 3
Fischer v Nemeske Pty Ltd [2016] HCA 11; (2016) 257 CLR 615; (2016) 330 ALR 1; (2016) 90 ALJR 457 High Court of Australia Australia - Commonwealth 6 Apr 2016 AustLII flag 37
Benson v Doloraine Pty Ltd [2015] TASSC 41 Supreme Court of Tasmania Australia - Tasmania 31 Aug 2015 AustLII flag 1
Fischer v Nemeske Pty Ltd [2015] NSWCA 6 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Feb 2015 AustLII flag 12
Viscariello v Macks [2014] SASC 189; (2014) 103 ACSR 542; (2014) 103 ASCR 542 Supreme Court of South Australia Australia - South Australia 9 Dec 2014 AustLII flag 32
Ireland v Wightman [2014] SASCFC 52 Supreme Court of South Australia - Full Court Australia - South Australia 28 May 2014 AustLII flag 2
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 flag 3
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2013 AustLII flag 8
O'Sullivan Partners (Advisory) Pty Ltd v Foggo [2012] NSWCA 40 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Mar 2012 AustLII flag 9
Visy Board v WorkCover [2011] SAWLRP 1 South Australian WorkCover Levy Review Panel Australia - South Australia 12 Apr 2011 AustLII flag 1
Commissioner of State Taxation v Cyril Henschke Pty Ltd [2010] HCA 43; (2010) 242 CLR 508; (2010) 272 ALR 440; (2010) 85 ALJR 174; 78 ATR 1; (2010) 80 ACSR 626 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 40
Australia and New Zealand Banking Group Ltd, Re [2010] FCA 945; (2010) 272 ALR 400; (2010) 80 ACSR 166 Federal Court of Australia Australia - Commonwealth 6 Sep 2010 AustLII flag 4
Cyril Henschke Pty Ltd v Commissioner of State Taxation [2009] SASC 148; (2009) 104 SASR 22; [2009] ATC 20-104 Supreme Court of South Australia Australia - South Australia 29 May 2009 AustLII flag 1
ING Funds Management Ltd v ANZ Nominees Ltd [2009] NSWSC 404; 72 ACSR 67; 27 ACLC 423 Supreme Court of New South Wales Australia - New South Wales 18 May 2009 AustLII flag 4
Cyril Henschke Pty Ltd v Commissioner of State Taxation [2008] SASC 360; (2008) 104 SASR 1; (2008) 74 ATR 624; [2008] ATC 20-088 Supreme Court of South Australia Australia - South Australia 18 Dec 2008 AustLII flag 9
Kennon v Spry; Spry v Kennon [2008] HCATrans 319 High Court of Australia Australia - Commonwealth 2 Sep 2008 AustLII flag
Basis Capital Funds Management Ltd v BT Portfolio Services Ltd [2008] NSWSC 766; (2008) 219 FLR 157; (2008) 67 ACSR 297 Supreme Court of New South Wales Australia - New South Wales 28 Jul 2008 AustLII flag 12
Heesh v Baker [2008] NSWSC 711; (2008) 247 ALR 451; (2008) 67 ACSR 192; (2008) 102 ALD 226; 3 BFRA 186 Supreme Court of New South Wales Australia - New South Wales 15 Jul 2008 AustLII flag 40
Commissioner of State Revenue v Serana Pty Ltd [2008] WASCA 82; (2008) 36 WAR 251; [2008] ATC 20-017; (2008) 72 ATR 24 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Apr 2008 AustLII flag 10
Stephens v Stephens [2007] FamCA 680; (2007) 212 FLR 362; [2007] FLC 93-336; (2008) 37 Fam LR 149 Family Court of Australia Australia 13 Jul 2007 AustLII flag 28
Commonwealth Managed Investments Ltd v Commissioner of State Revenue [2006] WASAT 125; 63 ATR 139 State Administrative Tribunal of Western Australia Australia - Western Australia 18 May 2006 AustLII flag
Paralawie Investments Pty Ltd v Maurice Srour Pty Ltd [2006] SADC 16 District Court of South Australia Australia - South Australia 24 Feb 2006 AustLII flag 2
Henderson's Automotive v WorkCover (No 2) [2005] SAWLRP 2 South Australian WorkCover Levy Review Panel Australia - South Australia 9 Nov 2005 AustLII flag 14
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 238
Halloran v Minister Administering National Parks and Wildlife Act 1974 [2005] HCATrans 656 High Court of Australia Australia - Commonwealth 1 Sep 2005 AustLII flag
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCATrans 388 High Court of Australia Australia - Commonwealth 14 Jun 2005 AustLII flag
FCT v Ramsden [2005] FCAFC 39; (2005) 58 ATR 485 Federal Court of Australia Australia - Commonwealth 15 Mar 2005 AustLII flag 36
McDonald's Australia Holdings Ltd v Commissioner of State Revenue (Qld) [2004] QSC 357; (2004) 57 ATR 395 Supreme Court of Queensland Australia - Queensland 14 Oct 2004 AustLII flag 7
Dadeeton Pty Ltd v Commissioner of State Taxation [2004] SASC 88; (2004) 88 SASR 109; 55 ATR 301 Supreme Court of South Australia Australia - South Australia 26 Mar 2004 AustLII flag 8
Arjon Pty Ltd v Commissioner of State Revenue [2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Dec 2003 AustLII flag 12
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 flag 18
Lock v Commissioner of Taxation [2003] FCA 309; (2003) 129 FCR 1; (2003) 52 ATR 575 Federal Court of Australia Australia - Commonwealth 9 Apr 2003 AustLII flag 10
Karingal 2 Holdings Pty Ltd v Commissioner of State Revenue [2002] VSC 431; (2002) 51 ATR 190 Supreme Court of Victoria Australia - Victoria 18 Oct 2002 AustLII flag 16
Kent v SS “Maria Luisa” (No 1) [2002] FCA 1207; (2002) 130 FCR 1 Federal Court of Australia Australia - Commonwealth 13 Sep 2002 AustLII flag 14
Arjon Pty Ltd v Commissioner of State Revenue [2002] VCAT 249 Victorian Civil and Administrative Tribunal Australia - Victoria 3 Apr 2002 AustLII flag 4
Viscount Plastics v WorkCover (No 2) [2001] SAWLRP 24 South Australian WorkCover Levy Review Panel Australia - South Australia 12 Nov 2001 AustLII flag 5
Moore v The Registrar of the Medical Board (No 2) [2001] SADC 141 District Court of South Australia Australia - South Australia 1 Nov 2001 AustLII flag 5
Gough & Gilmour Holdings Pty Ltd v Caterpillar of Australia Ltd (No 9) [2001] NSWIRComm 260 New South Wales Industrial Relations Commission Australia - New South Wales 23 Oct 2001 AustLII flag 17
TD 2001/26 - Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust? [2001] ATOTD 26 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TD 2001/26 - Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust? [2001] ATOTD TD2001/26 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Halloran v Minister Administering National Parks and Wildlife Act 1974 [1999] NSWLEC 268; (1999) 105 LGERA 405 Land and Environment Court of New South Wales Australia - New South Wales 9 Dec 1999 AustLII flag 8

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"1984-2014: The Life of the (Non-constructive) Trust in the High Court" (2015) 36 Adelaide Law Review 179 Dal Pont, G E Australia circa 2015 AustLII flag 1
"Trusts - an Australian perspective" [2010] NSWJSchol 10 R W White Australia circa 2010 AustLII flag 4
"Arresting Surrogate Ships: Who Is An Owner?" (2004) 18 Australian and New Zealand Maritime Law Journal 73 Matthew Harvey Australia circa 2004 AustLII flag
"Possible Issues in Admiralty Reform: (a) beneficial ownership and jurisdictional facts; and (b) the nature of arrest and disclosure" (FCA) [2003] FedJSchol 18 Allsop, Justice James Australia circa 2003 AustLII flag
"Reviews of judgments" (1999) 73 (12) Law Institute Journal 104 Hurley, Thomas; Reinhardt, Greg Australia - Victoria circa 1999 AustLII flag

Legislation Cited

Legislation Name Provision
Law of Property Act 1936 (SA) s29
Stamp Duties Act 1923 (SA) s4, s11, s60, s71, s71D
Finance Act 1946

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Attorney General of the Commonwealth v Oates [1999] HCA 35; (1999) 198 CLR 162; (1999) 164 ALR 393; (1999) 14 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 69
Attorney General of the Commonwealth v Oates [1999] HCA 35; (1999) 198 CLR 162; (1999) 164 ALR 393; (1999) 14 Leg Rep 2 Australia - Commonwealth 5 Aug 1999 AustLII flag 3
"Principles of Disclaimer of Gifts" (1999) 28 University of Western Australia Law Review 65 University of Western Australia Law Review Australia circa 1999 AustLII flag 6
Chief Commissioner of Stamp Duties v Buckle [1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393 High Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag 286
Commissioner of Stamps v MSP Nominees Pty Ltd and Sharrard Pty Ltd [1997] SASC 6197; (1997) 68 SASR 266; 36 ATR 250 Supreme Court of South Australia Australia - South Australia 13 Jun 1997 AustLII flag 2
R v Owen [1996] SASC 5574; (1996) 66 SASR 251; (1996) 87 A Crim R 213 Supreme Court of South Australia Australia - South Australia 24 Apr 1996 AustLII flag 78
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
Bankruptcy v Shultz [1990] HCA 45; (1990) 170 CLR 306; 96 ALR 327; 64 ALJR 651 High Court of Australia Australia - Commonwealth 8 Nov 1990 AustLII flag 208
Chelsea Investments Pty Ltd v FCT [1966] HCA 15; (1966) 115 CLR 1; [1966] ALR 929; 39 ALJR 501; 14 ATD 183 High Court of Australia Australia - Commonwealth 11 Mar 1966 AustLII flag 36
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 flag 53
Wright v Gibbons [1949] HCA 3; (1949) 78 CLR 313; [1949] ALR 287 High Court of Australia Australia - Commonwealth 22 Feb 1949 AustLII flag 105
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 flag 177
FCT v Cornell [1946] HCA 32; (1946) 73 CLR 394; 8 ATD 184; 3 AITR 405 High Court of Australia Australia - Commonwealth 3 Oct 1946 AustLII flag 31
Union Trustee Co of Australia Ltd v Greater Melbourne Realty Co Pty Ltd (In Liquidation) [1932] ArgusLawRp 17; 47 CLR 44; 38 ALR 178 Argus Law Reports Australia - Commonwealth 7 Apr 1932 AustLII flag 2
Rowell v John Rowell & Sons, Ld [1912] UKLawRpCh 94; (1912) 2 Ch 609 Court of Chancery United Kingdom 3 Jul 1912 CommonLII flag 8
Caraher v Lloyd [1905] HCA 18; (1905) 2 CLR 480; 11 ALR 400 High Court of Australia Australia - Commonwealth 13 Jun 1905 AustLII flag 6
Saunders v Vautier [1841] EngR 629; 49 ER 282; (1841) 4 Beav 115 Rolls Court United Kingdom circa 1841 CommonLII flag 257

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