Commissioner of Stamp Duties (Queensland) v Livingston

Core Citations

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RESUELVE RECURSO

• Commissioner of Stamp Duties (Queensland) v Livingston

DISTINGUISHES

• Skinner v Attorney General

DISAPPROVES

• Cooper v Cooper

CONSIDERS

• McCaughey v Commissioner of Stamp Duties
• Dr. Barnardo's Homes National Incorporated Association v Commissioners for Special Purposes of Income Tax Acts

APPLIES

• Lord Sudeley and Others v Attorney General

AFFIRMS

• Commissioner of Stamp Duties (Queensland) v Livingston

REPORTED OPINION OF in

• 1964 1007 PCA A
• 1964 1007 PCA A
• [1964] PCA 1007 A

[See more]

• [1964] 3 All ER 692
• [1964] 108 SJ 820
• [1964] 43 ATC 325
• 112 CLR 12
• [1964] TR 351
• [1964] 3 WLR 963
• [1965] AC 694

REFERRED in

• Brennan v Mcguire
• Lall v Lall
• Elliot v Department of Education, Employment and Workplace Relations

[See more]

• A & Mrs G Pope v Revenue and Customs Commissioners
• Re Hayes' Will Trusts
• Federal Commissioner of Taxation v Mcclelland
• Franklin's Selfserve Pty Ltd v Federal Commissioner of Taxation
• Lewis v O'loughlin
• Secretary, Department of Families, Housing, Community Services and Indigenous Affairs v Elliott
• Davis v Insolvency and Trustee Service Australia (No 2)
• Pritchard v M. H. Builders (Wilmslow) Ltd
• Sargaison v Roberts
• Kent v Vessel Maria Luisa as Surrogate for Vessels Monika and Boston Bay
• Accident Compensation Tribunal v Commissioner of Taxation
• Lee Ah Thaw and Another v Lee Chun Tek
• Chai Him v Holee Holdings (M) Sdn Bhd
• Amy Mehers (Trustee in Bankruptcy of Scherzade Khilji) v Scherzade Khilji
• Power Knight Pte Ltd v Natural Fuel Pte Ltd
• Low Gim Har v Low Gim Siah
• Sheares Betty Hang Kiu v Chow Kwok Chi and Others
• Crowden v Aldridge
• Willingale v Islington Green Investment Company
• Gartside and Another v Commissioners of Inland Revenue
• Calgary and Edmonton Land Company Ltd v Dobinson
• Kennon v Spry
• Mcclelland v Federal Commissioner of Taxation
• Punter Southall Governance Services Ltd (as Trustee of the Axminster Carpets Group Retirement Benefits Plan) v Jonathan Hazlett (as a representative defendant)
• Mr Naeem Nazir v Mrs Dilshad Begum
• Cpt Custodian Pty Ltd v Commissioner of State Revenue
• Artist Court Collective Ltd v Sardar Muhammad Ishaq Khan
• Lee Yoke San and Another v Tsong Sai Sai Cecilia and Another
• Wong Moy (administratrix of the estate of Theng Chee Khim, deceased) v Soo Ah Choy
• Gleeson v Feehan
• Marshall (Inspector of Taxes) v Kerr
• Eileen Papone & Lourie Anthony v James Anthony [Eastern Caribbean Supreme Court]
• Hughes and Hughes v Howell
• Eileen Papone v Lourie Anthony [Claiming on their own behalf and also as Personal Representatives of the Estates of Abraham Anthony, deceased and Clarita Anthony, deceased] Claimants v James Anthony [as Personal Representative of the Estates of Abraham, deceased and Clarita Anthony, deceased] Defendant
• IVA Freeman Claimant v INA Freeman Elleman Freeman (as personal representatives of the estate of Evelyn Freeman, deceased) Defendant
• Asad Ali Meerza and Others v Tareq Al Baho and Others
• Earnshaw and Others v Hartley
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Trentdale Ltd v O'Shea
• Lilian Riley Claimant v Christopher Gerald Registrar of Lands Hon. Attorney General Defendants [ECSC]
• Helen Elizabeth Batt v Hugh Charles Boswell
• Ayerst v C. & K. (Construction) Ltd
• John Adewale Haastrup v Gloria Ngozi Okorie and Others

COMMENTED in

• Tiver v the Official Trustee in Bankruptcy
• Watson v Ralph

CONSIDERED in

• Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
• Gonzales v Claridades
• Re Malcolm Robert Ross (a Bankrupt) and Another Malcolm Robert Ross (Proposed Second Applicant) v Francine Mary Jeffs and Others

[See more]

• R v Ross-Jones; ex parte Beaumont
• Deputy Commissioner of Taxation and Another v Bourke & Williams
• Official Receiver in Bankruptcy v Schultz
• Cancer Research Campaign v Ernest Brown & Company
• Department of Family and Community Services v Geeves
• Szofe v Minister for Immigration and Citizenship
• Christopher Barton Harrison v Louise Helen Harrison and Others
• Trust Company Fiduciary Services Ltd v Hassarati (No. 3)
• Re Maye
• Cappe v Tsung
• Coleman v DPP
• George Mobray v Andrew Joel Williams
• Angius v Salier
• Windella (NSW) P/L v Ronald James Hughes & 2 Ors
• Dubois v Hodgson
• Alana Marie Curnow v Deborah Shireen Curnow
• Fisher and Others v Gordon; Estate of Jarvis
• Valverde v Inch
• RJL v NSW Trustee and Guardian
• Walker v Walker
• NSW Trustee & Guardian v Reid
• Benidorm Pty Ltd v Chief Commissioner of State Revenue
• Chick and Another v Grosfeld (No. 3)
• Estate of the Late Violet Eugenie Harrigan —Cowmey v Whibley
• Anna Katherine Szozda v NSW Trustee & Guardian
• Romano v Romano; Estate of Giacomo Romano
• Bailey v Bailey
• Fairbairn v Varvaressos and Others (No 2)
• Commissioner of State Revenue (in his Capacity as Comptroller of Stamps) v Lam & Kym Pty. Ltd
• Byrd v Margiotta
• Wheat v Wisbey
• Chick v Grosfeld
• Public Trustee v Gittoes aka Caldar
• Kelly v Kelly
• Douglas Neville Passant (Plaintiff v Frank Jackson (HM Inspector of Taxes) (Defendant
• Lygon Nominees Pty Ltd (Acn 004 911 942) v Commissioner of State Revenue
• Paul Michael Russell (Executor) (Plaintiff) v Attorney General of NSW (First Defendant)
• Estate Wight; Wight v Robinson
• R v Manasseh and Austin
• Barns v Barns
• John v John; John v John
• Lang v Wang,
• Commissioner of State Taxation v Cyril Henschke Pty Ltd
• JKB Holdings Pty Ltd v de la Vega
• Estate of Moralee
• Yozin v New Zealand Guardian Trust Company Ltd
• Lr v Jr (A Bankrupt)
• AC v CJ
• Lee v Torrey
• Kim Roy Rauch and Bryan Kevin Rauch v Patrick John Maguire and Murray Pierce Williams Ward Hc Ak
• Ludwig v The Public Trustee
• Bernstein and Another v Jacobson & Other
• Giurina v Greater Geelong City Council and Another
• Serwin v Dolso
• Halfhide v Beaven
• Turnbull v Fleming
• Mr Naeem Nazir v Mrs Dilshad Begum
• Edwin M Hughes v La Baia Ltd
• Estate Tornya, Deceased
• Bell Group N.v ((in Liquidation)) and Another (Plaintiffs) v The State of Western Australia
• Dammer v Wallace and Others
• Grant (Thelma) by Attorney Dotlyn White v Beatrice Barnes
• Correa et Al v Keme (Nee Correa)
• Veronica Flemmings v Everaldo Cargill
• Claudia Bahado v Paul Francis
• Joseph et Al v St. Louis et Al
• Re Beesham Ramdin's Estate, Roopchand and Another v Navaal Ramdin and Others
• National Import-Export Bank of Jamaica v Montego Bay Investment Company Ltd
• Wiltshire (Lucille) v Clifton Wiltshire (Executor Estate Arthur Wiltshire
• Beverley Harvey and Another v Gloria Smith and Another
• Evans v European Bank
• Ricardo Stephen; Wesley Stephen v John Stephen; Anthony John
• Gonzales v Claridades
• Simmons v Ross and Others
• Sattar v Goodwin
• Merickston Nicholson v Anna Magdalena Ahrer Nicholson
• Evon C A Bennett v Raymond Ramdatt
• Bancroft Brown v Daveton Williams
• Evan Bennett v Raymond Ramdatt
• George Mobray v Andrew Joel Williams
• Nelicia Woods Noel v Susanne Noel, Kenrad Solano, Judy Ali
• N3 Living Ltd v Burgess Property Investments Ltd
• Jarren Phillips v Rashan Alexander Phillips as Personal Representative of the Estate of Everton Phillips
• Estelle Wheatley v Darwin Blyden
• [1] Dorina Joseph [2] Richard Frederick Appellants v [1] Nora St. Louis Representative of the Estate of Veronique Edwards (nee Blanchard) [2] Nora St. Louis Representative of the Estate of Philomene St. Louis (nee Blanchard) [ECSC]
• Clement Moore v Merton Jones
• Ronald Paragh v George Paragh
• Claudia Bahado v Paul Francis (as Personal Representative of the Estate of Eloi Francis)
• Stephen St. Clair Pollard v Hrton McDonald Pollard
• Phillip Bradley Hinds Appellant (Plaintiff) v (1) Clive Montrivelle Hinds, Administrator of the Estate of the Esther Rosalind Hinds (2) Clive Montrivelle Hinds (3) John Leverette Hinds III (4) Thomas Anthony Hinds (5) Sharon Hinds (6) Norah Kcotsob Ltd Respondents
• Daphne Gumbs v Administrator of the Estate of James Fahie (Deceased)
• George Newell v Esmerlda Mullings
• Louis Glatt (Defendant) and the Criminal Justice Act 1988 and Others (Applicants) Louis Glatt and Another (Respondents) Leslie Glatt and Rita Glatt (the Executors of the Estate of the Late Chaja Glatt) and Others (Interveners)
• Phillip Bradley Hinds v Clive Montrivelle Hinds, Administrator of the Estate of Esther Rosalind Hinds
• Daphne Gumbs v Administrator of the Estate of James Fahie
• White v Shortall
• Marley et Al v Mutual Security Merchant Bank & Trust Company Ltd
• National Import-Export Bank of Jamaica v Montego Bay Investment Company Ltd
• Elkah Forde et Al v Dawn Joseph Pereira et Al
• Joseph Thomas Reilly(Plaintiff) v Margaret Lillian Reilly (First defendant)
• O'Donnell v O'Donnell
• Re Leigh's Will Trusts
• Alexiou v Alexiou
• Jacqueline Baldie v Everaldo Cargill
• Victor Andrew Wilson v Roslyn Wilson Also known as Roslyn Lyvonne Wilson
• Jagdeo Lewis v Mala Guptar
• Elkah Forde v Dawn Joseph Pereira
• Clarion Housing Association Ltd v Louise Mary Carter (as personal representative of Agnes Monica Carter (Deceased) and personally)
• NSW Trustee and Guardian v Wardy
• Ram v Ram and Others
• Flavio De Carvalho Pinto Viegas and Others v The Estate of José Luis Cutrale (represented by Rosana Falcioni Cutrale)
• Beulah Adeogun v Beulah Adeogun (Personal Representative of the Estate of Emily Pilgrim)
• Joyce v Cam
• Commissioner of State Revenue v Rojoda Pty Ltd
• Teterin v Linrod Pty Ltd
• Erceg v Erceg
• Sherwin Campbell v Pamela Henry (as Mother and Next Friend of SHANIA CAMPBELL and in her personal capacity); Sherwin Campbell v Land Development and Building Ltd

CITED in

• Asic Re Richstar Enterprises Pty Ltd v Carey (No 6)
• Oswal v Commissioner of Taxation
• Saga Holidays Ltd v Commissioner of Taxation

[See more]

• Davies v Asc
• Clarke v Commissioner of Taxation
• Kawasaki (Australia) Pty Ltd (Acn 000 748 621) v Arc Strang Pty Ltd (Acn 062 605 850)
• Maritime Union of Australia v Geraldton Port Authority
• Re Ross (a bankrupt)
• Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd
• Federal Commissioner of Taxation v Everett
• Evans v European Bank Ltd
• Clarke v Commissioner of Taxation
• Lee Koon v Seah Yong Chwan
• Elizabeth Marie Robinson v Ludwig Haskins
• Stevens and Others v Bell and Others
• Seah Teong Kang v Seah Yong Chwan
• Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
• Dr Ramraj Deonarine and 4 others v Lauralee Ramcharan
• Pagarani and Others v T. Choithram International SA and Others
• Mathan v Kujal
• Donna Chia Claimant v Muerah Boddie Defendant
• Gladstone Allen v Donald Allen
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Wastell and Another v Stanford International Bank Ltd and Another Serious Fraud Office (Intervening)
• Mohammed Arshad Alam v Pervez Alam
• Wilbert Christopher v Patrick Fletcher
• Phillip Bradley Hinds Plantiff v (1) Clive Montrivelle Hinds, Administrator of the Estate of Esther Rosalind Hinds (2) Clive Montrivelle Hinds (3) John Leverette Hinds III (4) Thomas Anthony Hinds (5) Sharon Hinds (6) Norahs Kcotsob Ltd Defendants
• Shiu Shing Sze Tu v Geoffrey Lowe
• Crociani and Others v Crociani and Others Princess Camilla de Bourbon des Deux Siciles (Intervener)
• IBM United Kingdom Holdings Ltd and Another v Stuart Dalgleish and Others
• Flavio De Carvalho Pinto Viegas and Others v The Estate of José Luis Cutrale (represented by Rosana Falcioni Cutrale)

APPLIED in

• Commissioner of Taxation v McWilliam
• Passant v Jackson
• Re Maguire; Rauch and another v Maguire and another

[See more]

• Re Hemming, decd
• Eastbourne Mutual Building Society v Hastings Corporation

NOT FOLLOWED in

• Haque v Haque [No2]

FOLLOWED in

• Dalam Harta Pusaka Mendiang Tan Hock Low
• Khoo Teng Peng; Khoo Teng Seong
• Iva Freeman v Ina Freeman; Elleman Freeman (as personal representatives of the estate of Evelyn Freeman, deceased)

[See more]

• Wong Moy (administratrix of the estate of Theng Chee Khim, deceased) v Soo Ah Choy

DISTINGUISHED in

• Omar Ali bin Mohd and Others v Syed Jafaralsadeg bin Abdulkadir Alhadad and Others

ADOPTED in

• Mohan v Roche

RELIED UPON in

• Winston O'Brian Smith and Another v Constantine Scott and Others

This document cites

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• Lord Sudeley and Others v Attorney General
• Dr. Barnardo's Homes National Incorporated Association v Commissioners for Special Purposes of Income Tax Acts
• McCaughey v Commissioner of Stamp Duties
• Commissioner of Stamp Duties (Queensland) v Livingston
• Cooper v Cooper



See all quotations

• Skinner v Attorney General