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Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties
Judgment date: 5/11/1997
Court: NSWCA
Judge: Gleeson CJ, Handley JA and Sheppard AJA
Citation:
(1997) 37 ATR 479;
(1997) 42 NSWLR 505;
(1997) 97 ATC 5015;
BC9705823;
Catchwords: Taxation and revenue; Stamp duty; Loan security; Characterisation of instrument to determine liability to duty;
Taxation and revenue; Stamp duty; Mortgage duty; Mortgage given in consideration of conveyance of property;