Dklr Holding Company (No 2) Pty Ltd v Commissioner of Stamp Duties (Nsw)

JurisdictionAustralia Federal only
Neutral Citation[1982] HCA 14,1982-0421 HCA A
Date1982
Year1982
CourtHigh Court
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50 cases
  • La Micro Group (UK) Ltd v La Micro Group, Inc.
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 28 February 2023
    ...two decisions of the High Court of Australia. The first was DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1981–2] 149 CLR 431. As its name suggests this was a stamp duty case. A company referred to as 29 Macquarie was the owner of a parcel of land. It transferred the ......
  • Commissioner of Taxation v Carter
    • Australia
    • High Court
    • 6 April 2022
    ...liq) (2005) 220 CLR 592 at 606 [30]; DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties [1980] 1 NSWLR 510 at 519; on appeal (1982) 149 CLR 431 at 474; Re Transphere Pty Ltd (1986) 5 NSWLR 309 at 47 Maitland, Equity: also The Forms of Action at Common Law (1909) at 17–18; Maitlan......
  • Anscor Pty Ltd v Clout (Trustee)
    • Australia
    • Full Federal Court (Australia)
    • Invalid date
  • Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
    • Australia
    • High Court
    • 26 April 2005
    ...by B of all the rights which the law as a whole confers in relation to Blackacre. Thus, as Hope JA explained inDKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties66, although B may be entitled by equitable remedies to be put into possession, B cannot sue A in ejectment. Again, the......
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3 firm's commentaries
  • Significant Stamp Duty Changes Affecting Property Transactions
    • Australia
    • Mondaq Australia
    • 24 May 2022
    ...JA agreeing) and [118]-[120] (Payne JA). Compare, for example, DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) (1982) 149 CLR 431 at 449 (Mason 12 New South Wales, Parliamentary Debates, Legislative Assembly, 23 March 2022, (Mr Victor Dominello). 13 New South Wales, Parl......
  • Significant Stamp Duty Changes Affecting Property Transactions In NSW
    • Australia
    • Mondaq Australia
    • 28 March 2022
    ...JA agreeing) and [118]-[120] (Payne JA). Compare, for example, DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) (1982) 149 CLR 431 at 449 (Mason 6 New South Wales, Parliamentary Debates, Legislative Assembly, 23 March 2022, (Mr Victor Dominello). 7 New South Wales, Parlia......
  • NSW Stamp Duty Alert: Acknowledgment Of Trust
    • Australia
    • Mondaq Australia
    • 11 January 2023
    ...JA agreeing) and [118]-[120] (Payne JA). Compare, for example, DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) (1982) 149 CLR 431 at 449 (Mason 3 It remains unclear what "purports to be declaration of trust" means and whether it invites interrogation of the (presumably) ......
4 books & journal articles
  • Table of Cases
    • Canada
    • Irwin Books The Law of Property
    • 5 August 2021
    ...37 DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties, [1982] HCA 14, 149 CLR 431 ........................................................................80 Doodeward v Spence, [1908] HCA 45, 6 CLR 406......................................... 11, 12 Dougan v Ley [1946] HCA 3, 71 ......
  • Equity and Trusts
    • Canada
    • Irwin Books The Law of Property
    • 5 August 2021
    ...title for 41 [2015] EWCA Civ 330, [2015] Ch 602 at para 41. See also DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties , [1982] HCA 14, 149 CLR 431. 42 (1841) Cr & Ph 240, 41 ER 482. 43 See Tod v Barton , [2002] EWHC 265 (Ch), 4 ITELR 715. 44 Trustee Act , RSA 2000, c T-8, s 42.......
  • THE (QUISTCLOSE) RESULTING TRUST AS A PROPRIETARY RESPONSE TO UNJUST ENRICHMENT
    • Singapore
    • Singapore Academy of Law Journal No. 2014, December 2014
    • 1 December 2014
    ...under s 51(4). [emphasis added] 96Westdeutsche Landesbank Girozentrale v Islington London Borough Council[1996] 1 AC 669 at 706E. 97(1982) 149 CLR 431. 98DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties(1982) 149 CLR 431 at 464. 99 DKLR Holding Co (No 2) Pty Ltd v Commissioner ......
  • Securities and Financial Services Regulation
    • Singapore
    • Singapore Academy of Law Annual Review No. 2018, December 2018
    • 1 December 2018
    ...Landesbank Girozentrale v Islington LBC [1996] 2 AC 669 and DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14, per Aickin J. What is clear, however, is that there is no transfer of legal and beneficial title in a share pledge, which was more accurately termed......

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