Full Court Minute Books

Case P26/2019

Commissioner of State Revenue v. Rojoda Pty Ltd

Case No.

P26/2019

Case Information

Lower Court Judgment

21/12/2018 Supreme Court of Western Australia (Court of Appeal) (Buss P, Murphy & Beech JJA)

[2018] WASCA 224

Catchwords

Taxation – Stamp duty assessment - Partnership – Winding up of partnership – Nature of partners’ proprietary rights in partnership assets – Whether Court of Appeal erred in holding that after dissolution of partnership but prior to completion of its winding up where surplus of assets each former partner has specific and fixed beneficial or equitable interest in the assets comprising a surplus – Whether cll 3 of two deeds each constituted declarations of trust for the purposes of s 11(1)(c) of the Duties Act 2008 (WA).

Documents*

17/05/2019 Hearing (SLA, Melbourne)

30/05/2019 Notice of appeal

06/06/2019 Notice of contention

12/07/2019 Written submissions (Appellant)

12/07/2019 Chronology (Appellant)

26/08/2019 Written submissions (Respondent)

16/09/2019 Reply (Appellant)

14/10/2019 Reply on Notice of contention (Respondent)

*The due dates shown for documents on this page are indicative only.