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Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd   flag  24

[2017] NSWCA 184; (2017) 106 ATR 151
Supreme Court of New South Wales - Court of Appeal
Australia - New South Wales
28th July, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Loan Market Group Pty Ltd v Chief Commissioner of State Revenue; Loan Market Pty Ltd v Chief Commissioner of State Revenue (No 2) [2024] NSWSC 1393 Supreme Court of New South Wales Australia - New South Wales 4 Nov 2024 AustLII flag
Keddas Pty Ltd ATF Kaluarachchi Family Discretionary Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 138 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 22 May 2024 AustLII flag
Loan Market Group Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 390 Supreme Court of New South Wales Australia - New South Wales 12 Apr 2024 AustLII flag 2
Chloe Adolphi Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 48 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 22 Feb 2024 AustLII flag
Purdon v Cameron [2023] TASMC 3 Magistrates Court of Tasmania Australia - Tasmania 14 Dec 2023 AustLII flag
Axiom88 Pty Ltd ATF Axiom88 Trust v Chief Commissioner of State Revenue [2023] NSWCATAD 252 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 26 Sep 2023 AustLII flag 1
Eagle View Holdings Unit Trust v Chief Commissioner of State Revenue [2022] NSWCATAD 273 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 17 Aug 2022 AustLII flag
Commissioner of Taxation v Carter [2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325 High Court of Australia Australia - Commonwealth 6 Apr 2022 AustLII flag 14
Cheung v Hu [2022] VCC 291 County Court of Victoria Australia - Victoria 16 Mar 2022 AustLII flag 1
Aurizon Operations Ltd v Commissioner of State Revenue; Australian Eastern Railroad Pty Ltd v Commissioner of State Revenue; Aurizon Network Pty Ltd v Commissioner of State Revenue [2021] QCAT 338 Queensland Civil and Administrative Tribunal Australia - Queensland 30 Sep 2021 AustLII flag 1
Salemade Pty Ltd v Commissioner of State Revenue [2021] QSC 19 Supreme Court of Queensland Australia - Queensland 18 Feb 2021 AustLII flag
Tzovaras v Chief Commissioner of State Revenue [2020] NSWCATAD 265 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 27 Oct 2020 AustLII flag 1
Mount Morgan Trust v Commissioner of State Revenue (Review and Regulation) [2020] VCAT 612 Victorian Civil and Administrative Tribunal Australia - Victoria 4 Jun 2020 AustLII flag 1
Winlina Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 1080 Supreme Court of New South Wales Australia - New South Wales 28 Aug 2019 AustLII flag
Taouk v Ho [2019] NSWCA 156 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 27 Jun 2019 AustLII flag 5
Fanous v Chief Commissioner of State Revenue [2019] NSWCATAD 64 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 17 Apr 2019 AustLII flag 1
Mango Boulevard Pty Ltd v Whitton [2019] FCA 490 Federal Court of Australia Australia - Commonwealth 11 Apr 2019 AustLII flag 2
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCA 331; (2018) 99 NSWLR 673 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Dec 2018 AustLII flag 4
Ian Biggs v James Miller [2018] VSC 651 Supreme Court of Victoria Australia - Victoria 31 Oct 2018 AustLII flag 1
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 1220 Supreme Court of New South Wales Australia - New South Wales 3 Aug 2018 AustLII flag 3
Plymouth Brethren (Exclusive Brethren) Christian Church v The Age Co Ltd; Plymouth Brethren (Exclusive Brethren) Christian Church v Fairfax Media Publications Pty Ltd [2018] NSWCA 95; (2018) 97 NSWLR 739 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 May 2018 AustLII flag 17
Novus Capital Ltd v Chief Commissioner of State Revenue [2018] NSWCATAD 72 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 29 Mar 2018 AustLII flag 1
McElwaine v The Owners – Strata Plan 75975 [2017] NSWCA 239; (2017) 18 BPR 37,207 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Sep 2017 AustLII flag 19
Taouk v Assure (NSW) Pty Ltd [2017] NSWCA 227 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Sep 2017 AustLII flag 12

Legislation Cited

Legislation Name Provision
Family Law Act 1975 (Cth) s79
Income Tax Assessment Act 1936 (Cth)
Payroll Tax Act 2007 (NSW) s2, s6, s7, s8, s9, s72, s74, s79, s81, s82, s83, s84, s86, s87, s91, s96, s97, s101
Succession Act 2006 (NSW) s81, s139
Supreme Court Act 1970 (NSW) s101, s103
Taxation Administration Act 1996 (NSW) s3, s8, s10, s11, s44, s45, s57, s97, s101, s102, s103A, s106I, s119, s120
Uniform Civil Procedure Rules 2005 (NSW) s36.11, s36.15, s36.16, s36.17, s36.18
Payroll Tax Act 1971 (Qld) s3, s6, s7, s8, s9, s67, s69, s72, s74, s79, s81, s87
Finance Act 1940

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1594; 104 ATR 58 Supreme Court of New South Wales Australia - New South Wales 15 Nov 2016 AustLII flag 4
Polo Enterprises Australia Pty Ltd v Pinctada Hotels and Resorts Pty Ltd [2015] NSWCA 397 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Dec 2015 AustLII flag 12
El Sayed v El Hawach [2015] NSWCA 26; (2015) 317 ALR 771; (2015) 88 NSWLR 214 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Feb 2015 AustLII flag 26
Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127; [2014] ATC 20-445 Supreme Court of New South Wales Australia - New South Wales 28 Feb 2014 AustLII flag 25
Underwriters v Cross (2012) 248 CLR 387; [2012] HCA 56 High Court of Australia Australia - Commonwealth circa 2012 Legal Online / Westlaw flag 1
Westpac Banking Corporation v Hughes [2011] QCA 42; [2012] 1 Qd R 581; (2011) 278 ALR 145 Supreme Court of Queensland - Court of Appeal Australia - Queensland 11 Mar 2011 AustLII flag 29
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446; (2011) 281 ALR 687; (2011) 80 ATR 251; (2011) 85 ALJR 1183; (2011) 125 ALD 1 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 96
"Spry's case: Exploring the limits of discretionary trusts" (2010) 84 Australian Law Journal 177 Australian Law Journal Australia circa 2010 Legal Online flag 4
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
Perpetual Trustees Australia Ltd v Heperu Pty Ltd [2009] NSWCA 84; (2009) 76 NSWLR 195 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Apr 2009 AustLII flag 20
Robinson v Morrell Estate [2009] NSCA 127 Nova Scotia Court of Appeal Canada - Nova Scotia circa 2009 CanLII flag 1
Chamberlin v Spry [2008] VSC 562 Supreme Court of Victoria Australia - Victoria 12 Dec 2008 AustLII flag 8
FCT v Word Investments Ltd [2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072 High Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 95
Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Aug 2008 AustLII flag 75
Kennon v Spry (2008) 236 CLR 366; [2008] HCA 56 High Court of Australia Australia - Commonwealth circa 2008 Legal Online / Westlaw flag 1
Optus Networks Pty Ltd v Gilsan (International) Ltd [2006] NSWCA 171 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 5 Jul 2006 AustLII flag 7
Australian Securities and Investments Commission v Carey (No 6) [2006] FCA 814; (2006) 153 FCR 509; 233 ALR 475; (2006) 58 ACSR 141; 24 ACLC 814; 63 ATR 524 Federal Court of Australia Australia - Commonwealth 29 Jun 2006 AustLII flag 88
FCT v Ramsden [2005] FCAFC 39; (2005) 58 ATR 485 Federal Court of Australia Australia - Commonwealth 15 Mar 2005 AustLII flag 36
Gilsan v Optus [No 2] [2005] NSWSC 38 Supreme Court of New South Wales Australia - New South Wales 11 Feb 2005 AustLII flag 9
Citibank Ltd v Papandony [2002] NSWCA 375 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Nov 2002 AustLII flag 10
Smith (decd), Re [2001] 3 All ER 552; [2001] 1 WLR 1937; [2001] TLR 394 United Kingdom circa 2001 LexisNexis flag 4
South Sydney District Rugby League Football Club Ltd v News Ltd [2000] FCA 1541; (2000) 177 ALR 611 Federal Court of Australia Australia - Commonwealth 3 Nov 2000 AustLII flag 139
Davis v FCT [2000] FCA 44; (2000) 171 ALR 654; (2000) 44 ATR 140; (2000) 2000 ATC 4,201 Federal Court of Australia Australia - Commonwealth 4 Apr 2000 AustLII flag 35
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 flag 59
"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
Armitage v Nurse [1998] Ch 241 Court of Chancery United Kingdom circa 1998 LexisNexis / Westlaw flag 292
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 51
Gallo v Dawson [1990] HCA 30; (1990) 93 ALR 479; (1990) 64 ALJR 458 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 1838
National Employers Mutual General Insurance Association Ltd v Manufacturers Mutual Insurance Ltd (1989) 17 NSWLR 223 Australia - New South Wales circa 1989 LexisNexis AU flag 30
Rowe v FCT [1982] FCA 93; (1982) 60 FLR 475; 13 ATR 110 Federal Court of Australia Australia - Commonwealth 3 Jun 1982 AustLII flag 10
(1976) 40 Conveyancerandpropertylawyer 292; (1977) 41 Conveyancerandpropertylawyer 260 (1976) 40 Conveyancer and Property Lawyer 292; (1977) 41 Conveyancer and Property Lawyer 260 Conveyancer and Property Lawyer circa 1977 1
Stephens v Maun [1970] 1 Ch 408 Court of Chancery United Kingdom circa 1970 LexisNexis / Westlaw flag 16
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 flag 241
Coolibah Pastoral Co v Commonwealth (1967) 11 FLR 173 Australia circa 1967 Legal Online / Westlaw flag 17
Livingston v Commissioner of Stamp Duties (Qld) [1965] AC 494 United Kingdom circa 1965 LexisNexis / Westlaw flag 1
Commissioner of Stamp Duties (Qld) v Livingston [1964] UKPC 2; [1965] AC 694; [1964] 3 All ER 692; [1964] 3 WLR 963 Privy Council United Kingdom circa 1964 BAILII flag 273
Livingston v Commissioner of Stamp Duties (Qld) [1960] HCA 94; (1960) 107 CLR 411; [1961] ALR 534 High Court of Australia Australia - Commonwealth 16 Dec 1960 AustLII flag 125
Waddington v O'Callaghan (1931) 16 Tax Cas 187 United Kingdom circa 1931 flag 8

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