23 Oct 2020
Not determinable from the provided excerpt of the judgment.
5 Jul 2001
Read in light of their recitals and the April 1995 deed of settlement, the 1995 assignments operated to transfer both legal and beneficial interests to the appellant; the instruments disclosed the relevant facts required by s11 and therefore operated as voluntary dispositions within s27(1), so the original stamp duty assessments were correct and the appeal was dismissed.
25 Oct 1973
The court held that for stamp duty valuation the reference to 'instrument' in head 19(2) means the conveyance presented for stamping and the relevant valuation date is the date of that conveyance (or, by practice, the date of the implementing sale agreement); the 18 June 1969 agreement was not a conveyance on sale or a contract for sale enforceable as such and therefore could not fix the valuation date, so the Collector's re-assessment under s.27 was justified.