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)
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 and Response to Notice of Contention (Appellant)
14/10/2019 Reply on Notice of contention (Respondent)
06/11/2019 Hearing (Full Court, Canberra) (Audio-visual recording)
06/11/2019 Outline of oral argument (Appellant)
07/11/2019 Hearing (Full Court, Canberra) (Audio-visual recording)
07/11/2019 Outline of oral argument (Respondent)
18/03/2020 Judgment (Judgment summary)