Vickery v Woods [1952] HCA 7

Vickery v Woods [1952] HCA 7

The evidence did not establish a rescission or annulment of the original contract between the vendors and Mr. Vickery; the conveyance to the company was treated by all concerned as performance of the contract. There was no evidence of a novation releasing Mr. Vickery or creating a new contract between the vendors and the company. Therefore, the requirements of s. 41(7) of the Stamp Duties Act for refund of duty were not satisfied.

Parties
Appellant; Plaintiff; Purchaser: Arthur Vickery; Respondent; Defendant; Nominal Defendant: Edward Thomas Woods (Commissioner of Stamp Duties for New South Wales); Vendors: Edward Walter Outhwaite, Ulonga Pastoral Co. Pty. Ltd., S. O. Wood Pastoral Co. Pty. Ltd.; Company to Be Formed; Eventual Transferee: Gunbar Pastoral Co. Pty. Ltd.
Jurisdiction
Australia
Procedural Posture
Appeal / Appeal From Full Court of the Supreme Court of New South Wales to High Court of Australia
Outcome
appeal dismissed
Legal Topics
Stamp Duty, Rescission of Contract, Novation, Conveyancing on Behalf of Company to Be Formed, Conveyance in Conformity With Contract
Taxation Law Contract Law Property Law Stamp Duty Rescission of Contract Novation Conveyancing on Behalf of Company to Be Formed Conveyance in Conformity With Contract

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 17 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Arthur Vickery

Appellant; Plaintiff; Purchaser

Edward Thomas Woods (Commissioner of Stamp Duties for New South Wales)

Respondent; Defendant; Nominal Defendant

Edward Walter Outhwaite, Ulonga Pastoral Co. Pty. Ltd., S. O. Wood Pastoral Co. Pty. Ltd.

Vendors

Gunbar Pastoral Co. Pty. Ltd.

Company to Be Formed; Eventual Transferee

Procedural Posture

Appeal / Appeal From Full Court of the Supreme Court of New South Wales to High Court of Australia

Legal Issues

  1. 1 Was there a rescission or annulment of the contract within the meaning of s. 41(7) of the Stamp Duties Act 1920-1949 (N.S.W.) entitling the purchaser to a refund of ad valorem duty paid on the contract?
  2. 2 Was the conveyance of property to the company in conformity with the agreement so as to avoid double duty?

Ratio Decidendi

The evidence did not establish a rescission or annulment of the original contract between the vendors and Mr. Vickery; the conveyance to the company was treated by all concerned as performance of the contract. There was no evidence of a novation releasing Mr. Vickery or creating a new contract between the vendors and the company. Therefore, the requirements of s. 41(7) of the Stamp Duties Act for refund of duty were not satisfied.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed with costs.