Case M74/2014 to M81/2014 | High Court of Australia

Case information

Lower Court Judgment

15/08/2013 Supreme Court of Victoria (Court of Appeal) (Warren CJ, Tate JA & Kyrou AJA)

[2013] VSCA 207

Catchwords

Stamp duty – Consideration for dutiable transaction – Identification of consideration for dutiable transactions in circumstances where purchaser of dutiable property promises to make series of different payments at different times and where promises are contained in multiple instruments – Seven parcels of land were transferred according to multiple instruments – Whether consideration for dutiable transaction should be identified by instruments which effect dutiable transaction and consideration expressed in each instrument and/or by asking whether given instrument is correct instrument – Whether s 20 of Duties Act 2000 (Vic) should be construed as limited to promises if and insofar as they moved transfer of dutiable property in condition it was at time of transfer.

Short Particulars

Documents

15/08/2014 Hearing (SLA, Melbourne)

28/08/2014 Notice of appeal

19/09/2014 Written submissions (Appellant)

19/09/2014 Chronology (Appellant)

10/10/2014 Written submissions (Respondents)

24/10/2014 Reply

04/11/2014 Hearing (Full Court, Canberra) (Audio-visual recording)

05/11/2014 Hearing (Full Court, Canberra) (Audio-visual recording)

10/12/2014 Judgment (Judgment summary)