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State Authorities Superannuation Board v Commissioner of State Taxation for Western Australia
Judgment date: 21/11/1996
Court: HCA
Judge: Brennan CJ, Dawson, Toohey, Gaudron, McHugh and Gummow JJ
Citation:
(1996) 140 ALR 129;
(1996) 189 CLR 253;
(1996) 34 ATR 531;
(1996) 71 ALJR 56;
(1996) 96 ATC 5167;
[1996] 19 Leg Rep 21;
[1996] HCA 32;
Catchwords: Taxation and revenue; Stamp duty; Application of stamp duty legislation to the Crown; Whether instruments to which Crown a party attract stamp duty;
Constitutional law; States; Interstate relations; Imposition of tax liability on one state by another;