QLDQCA
McGowan & Anor v Commissioner of Stamp Duties [2001] QCA 236
[2001] QCA 236
Court of Appeal (Qld)|2001-06-20|Before: McPherson JA, Williams JA, Helman JSeparate reasons for judgment of, each member of the court, each concurring as to the orders made
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Source factsCourt
Court of Appeal (Qld)
Decision date
2001-06-20
Before
McPherson JA, Williams JA, Helman JSeparate reasons for judgment of, each member of the court, each concurring as to the orders made
Catchwords
- TAXES AND DUTIES – STAMP DUTIES – APPEAL, CASE STATED, ETC
- – QUEENSLAND – whether the Commissioner was correct
- in including as
- part of the unencumbered value of a partnership interest transferred on which
Source
Original judgment source is linked above.
Catchwords
TAXES AND DUTIES – STAMP DUTIES – APPEAL, CASE STATED, ETC– QUEENSLAND – whether the Commissioner was correctin including aspart of the unencumbered value of a partnership interest transferred on whichduty was assessed two items describedas “work inprogress”TAXES AND DUTIES – STAMP DUTIES – WHATTRANSACTIONS OR INSTRUMENTS ARE LIABLE – CONVEYANCE OR TRANSFER ON SALE–QUEENSLANDCONTRACTS – GENERAL CONTRACTUAL PRINCIPLES– CONSTRUCTION AND INTERPRETATION OF CONTRACTS – OTHER MATTERS–whether the rectification of the deed on 21 July 1999 had the resultthat two provisions of the same contract were irreconcilablyinconsistentPartnership Act 1891 (Qld), s 23(1)Stamp Act1894 (Qld), s 2A(5), s 2A(8), s 4(1), s 24, s 54(1), s 54(2), s 80(3), s 81,Schedule 1Brice v Bannister (1878) 3 QBD 569,consideredCachia v Isaacs (1985) 3 NSWLR 366, consideredChia vIreland [2000] SASC 47, consideredCoughlan v Federal Commissioner of