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TEC Desert Pty Ltd v Commissioner of State Revenue
Judgment date: 15/12/2010
Court: HCA
Judge: French CJ, Gummow, Heydon, Crennan and Kiefel JJ
Citation:
(2010) 241 CLR 576;
(2010) 273 ALR 134;
(2010) 78 ATR 33;
(2010) 85 ALJR 316;
[2010] HCA 49;
BC201009579;
Catchwords: Taxation and revenue; Stamp duty; Liability; Sale agreement;
Leases and tenancies; Fixtures; Nature of interest; Interest in land;