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Commissioner of State Revenue v Serana Pty Ltd
Judgment date: 17/04/2008
Court: WASCA
Judge: Martin CJ, Steytler P and Buss JA
Citation:
(2008) 3 ASTLR 319;
(2008) 36 WAR 251;
(2008) 72 ATR 24;
[2008] WASCA 82;
2008 ATC ¶20-017;
BC200802580;
Catchwords: Trusts; Discretionary trusts; Family trusts; Deed of variation;
Taxation and revenue; Stamp duty; Stamp duty payable on deed; Passing of beneficial interest;