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Commissioner of Taxation (Cth) v St Helens Farm (ACT) Pty Ltd
Judgment date: 10/02/1981
Court: HCA
Judge: Barwick CJ, Gibbs, Stephen, Mason, Murphy, Aickin and Wilson J
Citation:
(1981) 11 ATR 544;
(1981) 146 CLR 336;
(1981) 34 ALR 23;
(1981) 55 ALJR 293;
(1981) 81 ATC 4040;
[1981] HCA 4;
BC8100059;
Catchwords: Taxation and revenue; Gifts; Gift duty; Disposition of property;