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Victoria Gardens Developments Pty Ltd v Commissioner of State Revenue in his capacity as Comptroller of Stamps
Judgment date: 2/12/1998
Court: VSC
Judge: Gillard J
Citation:
(1998) 41 ATR 187;
(1999) 99 ATC 4683;
[1998] VSC 158;
BC9807226;
Catchwords: Contract; Mistake; Rectification; Rectification to give effect to common intention;
Taxation and revenue; Stamp duty; Exemptions; Transfer without change in current or future beneficial ownership;