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Arjon Pty Ltd v Commissioner of State Revenue     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(Review and Regulation)	[2013] VCAT 1320	Victorian Civil and Administrative Tribunal	Australia - Victoria	4 Jun 2013	AustLII		3
Morris v Commissioner of State Revenue (Taxation)	[2012] VCAT 217	Victorian Civil and Administrative Tribunal	Australia - Victoria	21 Feb 2012	AustLII
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
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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chief Commissioner of Land Tax v Macary Manufacturing Pty Ltd	[1999] NSWCA 471; (1999) 48 NSWLR 299; 43 ATR 564	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	17 Dec 1999	AustLII		19
MSP Nominees Pty Ltd v Commissioner of Stamps (SA)	[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	30 Sep 1999	AustLII		59
Commissioner of State Revenue (Vic) v Famajohn Nominees Pty Ltd	(1999) 43 ATR 29		Australia	circa 1999	Legal Online / Westlaw		7
"The use of terms such as `beneficial interest' is apt to mislead when applied to beneficiaries' interests in a discretionary trust As effected by CL4 of the Trust Deed, the unit holders were denied any specific interest in any item of property held in the trust fund Rather, the rights enjoyed by Budget and Galaxy as unit holders were, upon favourable exercise by the trustee of its discretion conferred by CL34, transmitted by the redemption process into the entitlement to the price arrived at by the valuation for which CL36 provided "			Australia - Commonwealth	circa 1999	Legal Online / Westlaw		1
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
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
Custom Credit Corporation Ltd v Ravi Nominees Pty Ltd	(1992) 8 WAR 42		Australia - Western Australia	circa 1992	LexisNexis AU		207
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
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
Costa & Duppe Properties Pty Ltd v Duppe	[1986] VicRp 9; [1986] VR 90; [1985] V Conv R 54-176		Australia - Victoria	19 Jul 1985	AustLII		68
Kemtron Industries Pty Ltd v Commissioner of Stamp Duties	[1984] 1 Qd R 576; (1984) 15 ATR 627		Australia - Queensland	circa 1984	LexisNexis AU		70
AFE): Octavo Investments Pty Ltd v Knight	[1979] HCA 61; (1979) 144 CLR 360; (1979) 27 ALR 129; (1979) 54 ALJR 87; 4 ACLR 575	High Court of Australia	Australia - Commonwealth	27 Nov 1979	AustLII		384
Gartside v Inland Revenue Commissioners	[1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277	House of Lords	United Kingdom	13 Dec 1967	BAILII		241
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	23 Apr 1954	AustLII		131
Palette Shoes Pty Ltd v Krohn	[1937] HCA 37; (1937) 58 CLR 1; [1937] ALR 432	High Court of Australia	Australia - Commonwealth	circa 1937	AustLII		108
Hoysted v FCT	[1921] HCA 56; (1921) 29 CLR 537; (1922) 28 ALR 77	High Court of Australia	Australia - Commonwealth	16 Dec 1921	AustLII		116
Hoysted v FCT	[1920] HCA 29; (1920) 27 CLR 400; 26 ALR 145	High Court of Australia	Australia - Commonwealth	10 May 1920	AustLII		28
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
Trustees, Executors & Agency Co Ltd v Commissioner of Land Tax	[1915] HCA 35; (1915) 20 CLR 21	High Court of Australia	Australia - Commonwealth	21 May 1915	AustLII		10
Clifford v Deputy Federal Commissioner of Land Tax (NSW)	[1914] HCA 57; 19 CLR 593; 21 ALR 165	High Court of Australia	Australia - Commonwealth	26 Mar 1915	AustLII		8
Bailey v Federal Commissioner of Land Tax	[1911] HCA 69; 13 CLR 302	High Court of Australia	Australia - Commonwealth	20 Dec 1911	AustLII		4
Hardoon v Belilios	[1900] AC 118		United Kingdom	circa 1900	LexisNexis / Westlaw		3