Chief Commissioner of Land Tax v Macary Manufacturing Pty Ltd 19

[1999] NSWCA 471; (1999) 48 NSWLR 299; 43 ATR 564

Supreme Court of New South Wales - Court of Appeal

Australia - New South Wales

17th December, 1999

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Arjon Pty Ltd v Commissioner of State Revenue	[2002] VCAT 249	Victorian Civil and Administrative Tribunal	Australia - Victoria	3 Apr 2002	AustLII	4
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	12
BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue	[2003] NSWSC 1003; (2003) 54 ATR 323	Supreme Court of New South Wales	Australia - New South Wales	12 Nov 2003	AustLII	25
Bell v Townsend	[2014] QMC 30	Magistrates Court of Queensland	Australia - Queensland	3 Mar 2014	AustLII	4
Bride v Shire of Katanning	[2013] WASCA 154	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Jun 2013	AustLII	15
Comstead Pty Ltd v Commission of State Revenue	[2011] QSC 110	Supreme Court of Queensland	Australia - Queensland	10 May 2011	AustLII
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	238
De Marco v Chief Commissioner of State Revenue	[2013] NSWCA 86; (2013) 83 NSWLR 445; (2013) 93 ATR 293; [2013] ATC 20-385	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	18 Apr 2013	AustLII	19
GBL v Commissioner of State Revenue	[2021] QCAT 83	Queensland Civil and Administrative Tribunal	Australia - Queensland	16 Feb 2021	AustLII
Illawarra Retirement Trust v Denham Constructions Pty Ltd	[2015] NSWSC 823	Supreme Court of New South Wales	Australia - New South Wales	25 Jun 2015	AustLII	4
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	16
Konann Pty Ltd v Commissioner of State Revenue	[2015] VSC 23; (2015) 100 ATR 772	Supreme Court of Victoria	Australia - Victoria	20 Feb 2015	AustLII	10
L and T (Sales) Pty Ltd v Chief Commissioner of State Revenue	[2007] NSWSC 1061	Supreme Court of New South Wales	Australia - New South Wales	25 Sep 2007	AustLII	1
Lygon Nominees Pty Ltd v Commissioner of State Revenue	[2007] VSCA 140; (2007) 23 VR 474; 66 ATR 736	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	3 Jul 2007	AustLII	21
Paliflex Pty Ltd v Chief Commissioner of State Revenue (NSW)	[2004] NSWSC 1105; 215 ALR 681; 58 ATR 27	Supreme Court of New South Wales	Australia - New South Wales	19 Nov 2004	AustLII
Panthers Investment Corporation Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWSC 25	Supreme Court of New South Wales	Australia - New South Wales	30 Jan 2013	AustLII
Perpetual Trustees Australia Ltd v Chief Commissioner of State Revenue	[2000] NSWLEC 173	Land and Environment Court of New South Wales	Australia - New South Wales	9 Aug 2000	AustLII	1
Pinchen v Commissioner of Police, New South Wales Police Force	[2022] NSWIRComm 1110	New South Wales Industrial Relations Commission	Australia - New South Wales	7 Dec 2022	AustLII
Re Roth	[2022] VSC 511	Supreme Court of Victoria	Australia - Victoria	31 Aug 2022	AustLII	1

Legislation Cited

Legislation Name	Provision
Land Tax Act 1956 (NSW)	s3AB, s3AC, s3AD, s3AE
Land Tax Management Act 1956 (NSW)	s3, s8, s9, s10, s23, s24, s25, s26, s27, s64
Perpetuities Act 1984 (NSW)
Suitors' Fund Act (NSW)
Taxation Administration Act 1996 (NSW)	s102
Principal Act (NSW)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Associated Beauty Aid Pty Ltd v FCT	(1965) 113 CLR 663		Australia - Commonwealth	circa 1965	Legal Online / Westlaw	1
Associated Beauty Aids Pty Ltd v FCT	[1965] HCA 20; (1965) 113 CLR 662; [1966] ALR 104; 13 ATD 506; 39 ALJR 20	High Court of Australia	Australia - Commonwealth	30 Apr 1965	AustLII	35
Burridge v Manison	[1987] NTSC 58; (1987) 48 NTR 66; (1987) 88 FLR 59; (1987) 5 MVR 416	Supreme Court of the Northern Territory	Australia - Northern Territory	3 Sep 1987	AustLII	2
Campbell v Strangeways	[1877] UKLawRpCP 65; (1877) 3 CPD 105		United Kingdom	23 Nov 1877	CommonLII	12
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	286
Chief Commissioner of Stamp Duties v ISPT Pty Ltd	(1998) 45 NSWLR 639; (1998) 41 ATR 29; 9 BPR 16,735		Australia - New South Wales	circa 1998	LexisNexis AU	57
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874	High Court of Australia	Australia - Commonwealth	21 Apr 1982	AustLII	181
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties	[1980] 1 NSWLR 510; 10 ATR 942		Australia - New South Wales	circa 1980	LexisNexis AU	97
Ex parte Toohey's Ltd; Re Butler	[1934] NSWStRp 26; 51 WN (NSW) 101; (1934) 34 SR (NSW) 277	Supreme Court of New South Wales	Australia - New South Wales	22 May 1934	AustLII	33
Forster v Jododex Australia Pty Ltd	[1972] HCA 61; (1972) 127 CLR 421; [1972-73] ALR 1303; 46 ALJR 701	High Court of Australia	Australia - Commonwealth	1 Dec 1972	AustLII	816
Glenn v Federal Commissioner of Land Tax	[1915] HCA 57; (1915) 20 CLR 490; 21 ALR 465	High Court of Australia	Australia - Commonwealth	16 Sep 1915	AustLII	107
Grey v Inland Revenue Commissioners	[1958] Ch 375	Court of Chancery	United Kingdom	circa 1958	LexisNexis / Westlaw	8
Herdegen v FCT	[1988] FCA 419; (1988) 84 ALR 271; (1988) 20 ATR 24	Federal Court of Australia	Australia - Commonwealth	2 Dec 1988	AustLII	118
Hooke v Robson	[1962] NSWR 606; 79 WN (NSW) 625		Australia - New South Wales	circa 1962		4
Hughes v NM Superannuation Pty Ltd	(1993) 29 NSWLR 653; (1993) 11 ACLC 923		Australia - New South Wales	circa 1993	LexisNexis AU	59
Kern Corporation Ltd v Walter Reid Trading Pty Ltd	[1987] HCA 20; (1987) 163 CLR 164; 71 ALR 417; (1987) 61 ALJR 319; 4 ANZ Insurance Cases 74,819	High Court of Australia	Australia - Commonwealth	5 Jun 1987	AustLII	69
McPhail v Doulton	[1970] UKHL 1; [1971] AC 424; [1970] 2 All ER 228; [1970] 2 WLR 1110	House of Lords	United Kingdom	6 May 1970	BAILII	163
Pugh, et Uxor, versus Duke of Leeds	[1777] EngR 65; 98 ER 1323; (1777) 2 Cowp 714	King's Bench	United Kingdom	circa 1777	CommonLII	15
Re Hay's Settlement Trusts	[1981] 3 All ER 786; [1982] 1 WLR 202		United Kingdom	circa 1981	LexisNexis	47
Re Serafino; Ex parte Classic Manufacturing Pty Ltd	[1989] FCA 159; (1989) 213 FCR 536; (1989) 86 ALR 283	Federal Court of Australia	Australia - Commonwealth	10 May 1989	AustLII	26
Re Transphere Pty Ltd	(1986) 5 NSWLR 309; (1986) 10 ACLR 776; 4 ACLC 426		Australia - New South Wales	circa 1986	LexisNexis AU	35
Sendall v Federal Commissioner of Land Tax Crace v Federal Commissioner of Land Tax	[1911] HCA 75; 12 CLR 653; 17 ALR 407	High Court of Australia	Australia - Commonwealth	25 Aug 1911	AustLII	27
Trow v Ind Coope (West Midlands) Ltd	[1967] 2 QB 899; [1967] 2 All ER 900		United Kingdom	circa 1967	LexisNexis / Westlaw	32

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