Catchwords
Stamp duty – Duties Act 2000 (Vic) charged duty on dutiable value of dutiable property that is subject of dutiable transaction – Section 20 provided that dutiable value was greater of "consideration ... for the dutiable transaction" and unencumbered value of dutiable property – Land transfers part of larger, single, integrated and indivisible transaction – Whether "consideration ... for the dutiable transaction" included amounts payable under larger transaction.
Words and phrases – "consideration for", "dutiable transaction", "single, integrated and indivisible transaction".
Duties Act 2000 (Vic) – ss 20, 261.