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

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Commissioner of Stamp Duties (NSW)
vJones

Court:

Judges: Barwick CJ
McTiernan J
Menzies 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

Hearing date: 27 and 28 October 1971
Judgment date: 9 December 1971

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Order

Appeal dismissed with costs.

Counsel for the respondents: A B Kerrigan QC, F J D Officer QC and C S C Sheller

Counsel for the appellant: H A R Snelling QC, Solicitor-General for the State of New South Wales, and G G Masterman

Solicitors for the respondents: John Wight & Co

Solicitors for the appellant: R J McKay, Crown Solicitor for the State of New South Wales