Kemtron Industries Pty. Ltd. v. Commissioner of Stamp Duties (Qld.).

Andrews SPJ

DM Campbell J
McPherson J

Supreme Court of Queensland (Full Court)

Judgment date: Judgment handed down 18 May 1984.

Andrews S.P.J.

I agree with the reasons of my brother McPherson and the answers proposed by him. I think that I should however speak to the interpretation of sec. 52 adopted in
King v. Commr. of Stamp Duties (1979) Qd.R. 167 based upon that placed on sec. 73 of the Stamp Act 1870 (the English statutory equivalent of sec. 52) in
I.R. Commrs. v. Liquidators of City of Glasgow Bank (1881) 8 R. (Court of Session) 389 . There the Court of Session traced carefully the historical development of sec. 73 which gives support to the interpretation arrived at and provides justification for the acceptance of it by this Court.

I am further of the view that the distinguishing in
Swayne v. I.R. Commrs. (1899) 1 Q.B. 335 of the City of Glasgow Bank case (supra) was correct. Of course, as McPherson J. points out, the Swayne case is distinguishable from the one presently under consideration. My observations do not qualify my agreement in my brother's reasons on questions which it is necessary to resolve here.

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