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Prime Holdings Pty Ltd v Shigeyuki Kanemaru
Judgment date: 12/03/1992
Court: WASC
Judge: Murray J
Citation:
(1992) 23 ATR 108;
(1992) 7 WAR 308;
(1992) 92 ATC 4126;
Catchwords: Taxation and revenue; Stamp duty; Assertion by defendant that agreement unstamped; Instrument not chargeable with duty;
Practice and procedure; General; Practice under rules of Supreme Court; Applications for summary judgment;
Costs; Security for costs; Discretion of the Court; Factors to be taken into account;