Commissioner of State Revenue v. Lend Lease Development Pty Ltd
Commissioner of State Revenue v. Lend Lease Development Pty Ltd
Commissioner of State Revenue v. Lend Lease Development Pty Ltd
Commissioner of State Revenue v. Lend Lease Development Pty Ltd
Commissioner of State Revenue v. Lend Lease Development Pty Ltd
Commissioner of State Revenue v. Lend Lease Development Pty Ltd
Commissioner of State Revenue v. Lend Lease IMT 2 (HP) Pty Ltd
Commissioner of State Revenue v. Lend Lease Real Estate Investments Limited
Case No.
M74/2014 to M81/2014
Case Information
Lower Court Judgment
15/08/2013 Supreme Court of Victoria (Court of Appeal) (Warren CJ, Tate JA & Kyrou AJA)
Catchwords
Stamp duty – Consideration for dutiable transaction – Identification of consideration for dutiable transactions in circumstances where purchaser of dutiable property promises to make series of different payments at different times and where promises are contained in multiple instruments – Seven parcels of land were transferred according to multiple instruments – Whether consideration for dutiable transaction should be identified by instruments which effect dutiable transaction and consideration expressed in each instrument and/or by asking whether given instrument is correct instrument – Whether s 20 of Duties Act 2000 (Vic) should be construed as limited to promises if and insofar as they moved transfer of dutiable property in condition it was at time of transfer.
Documents
15/08/2014 Hearing (SLA, Melbourne)
28/08/2014 Notice of appeal
19/09/2014 Written submissions (Appellant)
19/09/2014 Chronology (Appellant)
10/10/2014 Written submissions (Respondents)
24/10/2014 Reply
04/11/2014 Hearing (Full Court, Canberra) (Audio-visual recording)
05/11/2014 Hearing (Full Court, Canberra) (Audio-visual recording)
10/12/2014 Judgment (Judgment summary)