Kemtron Industries Pty. Ltd. v. Commissioner of Stamp Duties (Qld.).
Judges:Andrews SPJ
DM Campbell J
McPherson J
Court:
Supreme Court of Queensland (Full Court)
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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