Commissioner of State Revenue v. Rojoda Pty Ltd

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).

Short particulars