Commissioner of Stamp Duties (NSW) v Jones
2 ATR 641(1971) 125 CLR 511
(1971) 46 ALJR 50
[1971] AEGR 66,086
[1971] HCA 67
(Judgment by: McTiernan J)
Commissioner of Stamp Duties (NSW)
vJones
Judges:
Barwick CJ
McTiernan JMenzies J
Windeyer J
Owen J
Case References:
Carapark Holdings Ltd v Federal Commissioner of Taxation - (1967) 115 CLR 653
Barclays Bank Ltd v Attorney-General - (1944) AC 372
Wayne v Commissioner of Stamp Duties - (1966) 85 WN 301; (1966) 2 NSWR 309
Barclays Bank Ltd v Attorney-General - (1944) AC 372
Lever Bros and Unilever Ltd v Inland Revenue Commissioners - (1945) 1 All ER 145
Commissioner of Stamp Duties (NSW) v Perpetual Trustee co Ltd - (1926) 38 CLR 12
Commissioner of Stamp Duties (NSW) v Gale) - (1958) 101 CLR 96
Wayne v Commissioner of Stamp Duties - (1966) 85 WN 301; (1966) 2 NSWR 309; (1969) 91 WN (NSW) 51
Gould v Curtis - (1913) 3 KB 84
The National Mutual Life Association of Australasia Ltd v Federal Commissioner of Taxation - (1959) 102 CLR 29
Barclays Bank Ltd v Attorney-General - (1944) AC 372
Wayne v Commissioner of Stamp Duties - (1966) 85 WN 301; (1966) 2 NSWR 309
Judgment date: 9 December 1971
Judgment by:
McTiernan J
I agree, for the reasons given by Owen J, that this appeal should be dismissed.