Tooheys Ltd v Commissioner of Stamp Duties (NSW)

105 CLR 602

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Between: TOOHEYS LTD
And: COMMISSIONER OF STAMP DUTIES (NSW)

Court:

Judges: Dixon CJ
Kitto J
Taylor J
Menzies J
Windeyer J

Subject References:
Taxation and revenue
Stamp duty
Exemptions
Deed between company and trustees establishing pension scheme for employees
Meaning of 'declaration of Trust'

Legislative References:
Stamp Duties Act 1920 (NSW) - Second Schedule

Hearing date: 23 November 1960; 24 November 1960; 25 November 1960; 28 November 1960; 1961 November 1960; 13 June 1960
Judgment date: 13 June 1961

SYDNEY

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ORDER

Appeal dismissed with costs.

ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALES.