Commissioner of State Revenue v Rojoda Pty Ltd
| Jurisdiction | Australia Federal only |
| Judge | Bell,Keane,Nettle,Gageler J.,Edelman JJ. |
| Judgment Date | 18 March 2020 |
| Neutral Citation | [2020] HCA 7 |
| Date | 18 March 2020 |
| Docket Number | P26/2019 |
| Court | High Court |
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3 cases
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The Serious Fraud Office v Litigation Capital Ltd (a company incorporated in the Marshall Islands) and Others
...LQR 129 (an analysis to which Justice Edelman was able to give judicial endorsement in Commissioners of State Revenue v Rojoda Pty Ltd [2020] HCA 7) and an article by Dr Sinead Agnew and Professor Ben McFarlane, “The Paradox of the Equitable Proprietary Claim”, chapter 17 of Modern Studies ......
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Between: (1) Kuwait Ports Authority (2) The Public Institution for Social Security (3) The Port Fund L.P. Plaintiffs/Respondents v (1) Port Link GP Ltd (2) Mark Eric Williams (3) Wellspring Capital Group, Inc. (4) KGL Investment Company Asia Defendants/Appellants
...Court of Australia in Chief Commissioners of Stamp Duties v Buckle [1998] HCA 4, 192 CLR 226 and Commissioner of State Revenue v Rojoda [2020] HCA 7, 268 CLR 281. In Buckle's case the High Court stated at [48] that “ the entitlement of the beneficiaries is confined to so much of those asset......
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Hedges v Commissioner of Taxation
...Improvement Act (No. 1) 1998 (Cth) Taxation Laws Amendment Act 1991 (Cth) Cases cited: Commissioner of State Revenue (WA) v Rojoda Pty Ltd [2020] HCA 7; (2020) 268 CLR 281 Commissioner of State Taxation v Cyril Henschke Pty Ltd & Ors [2010] HCA 43; (2010) 242 CLR 508 Commissioner of Taxatio......
1 firm's commentaries
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What is the nature of a partners interest in partnership property?
...shares, this is a declaration of trust which is subject to stamp duty. The decision in Commissioner of State Revenue v Rojoda Pty Ltd [2020] HCA 7 is significant it explains the nature of a partner's interest in partnership property before the partnership is wound up it indicates that the n......