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Coles Myer Ltd v Commissioner of State Revenue
Judgment date: 30/01/1997
Court: VSC
Judge: McDonald J
Citation:
(1997) 35 ATR 1;
(1997) 97 ATC 4110;
BC9700119;
Catchwords: Taxation and revenue; Stamp duty; Transfer of marketable securities; Share buy back;
Taxation and revenue; Stamp duty; Extraterritorial assessment; Instrument executed and held outside jurisdiction;
Taxation and revenue; Stamp duty; Liability to duty of instruments stamped outside jurisdiction; Discretion not to charge double duty;