Archibald Howie Pty. Ltd. v Commissioner of Stamp Duties (N.S.W.)

77 CLR 143

Archibald Howie Pty. Ltd.
v. Commissioner of Stamp Duties (N.S.W.)

High Court of Australia

Judges: Rich J
Dixon J
Williams J

Subject References:
Stamp Duties

Hearing date: Sydney, 1948, August 19; Melbourne, 1948, October 18.
Judgment date: 18 October 1948


Appeal allowed. Order of the Supreme Court set aside. Questions asked in the case stated answered by saying that the transfers of shares were liable to be assessed for duty under the provisions of s. 66 (3B) of the Stamp Duties Act 1920-1940. Respondent to pay the costs of the appellants of this appeal and in the Supreme Court.