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Stamp Duties (NSW), Chief Commissioner of v Woollahra Municipal Council


Judgment date: 29/04/1993
Court: NSWCA
Judge: Mahoney, Handley & Cripps JJA
Citation: (1993) 25 ATR 440; (1993) 30 NSWLR 280; (1993) 93 ATC 4285;
Catchwords: Taxation and revenue;  Stamp duty;  Local Government Council;  Investment of surplus funds;  

Local government;  Finance;  Whether liable for stamp duty on bank accounts;  Accounts used for moneys representing investment capital;  


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