Scam alert – fraudulent email address ‘subpoena@hcourt.gov.au’

The Court is aware of a scam involving the use of a fraudulent email address purporting to be an official High Court email address – ‘subpoena@hcourt.gov.au’ 

This email address is not associated with, authorised by, or operated by the Court. 

Recipients of emails from this account should exercise caution and should not click on links, open attachments or provide personal or financial information. 

Commissioner of State Revenue v Lend Lease Development Pty Ltd
Commissioner of State Revenue v Lend Lease IMT 2 (HP) Pty Ltd
Commissioner of State Revenue v Lend Lease Real Estate Investments Limited

[2014] HCA 51
Case number
M74/2014
M75/2014
M76/2014
M77/2014
M78/2014
M79/2014
M80/2014
M81/2014
Before
French CJ, Hayne, Kiefel, Bell, Keane JJ
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.

Files
51.rtf (225.79 KB)
51.pdf (103.6 KB)