Catchwords
Taxes and duties – Stamp duty – Stamps Act 1958 (Vic) – Valuation of property – Transfer of estate in fee simple in land – Contract of sale reserved to transferor rights to use land for particular purposes for a certain time – Instrument of transfer transferred estate in fee simple without exceptions or reservations – Relevance of contractual rights to valuation of subject property.
Stamps Act 1958 (Vic) – ss 17(1), 63.
Transfer of Land Act 1958 (Vic).