Catchwords
Stamp duty – Dutiable transactions - Sale of shares - Share acquisition agreement stipulated that a dividend would be declared on shares prior to transfer - Agreement stipulated that Purchaser was to fund dividend - Purchase price was calculated by deducting dividend amount from specified sum - Whether value of the dividend formed part of the consideration for the dutiable transaction.
Words and phrases – "consideration".
Duties Act 1997 (NSW) – ss 8, 9, 11, 19, 21(1).