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Appeal against dismissal of objection by Commissioner of State Revenue to payment of stamp duty of transfer of land, on the basis of the error correction exemption under s 152 Duties Act; subsequent transfer was intended to correct an earlier error, and no additional consideration was paid on that transfer, or in consequence of it, and there was no change in the beneficial interests in the property; appeal allowed: Chesterman J.
Appeal dismissed with costs; primary judge was correct in finding that an exception from the payment of stamp duty based on s 152 Duties Act was established; the transfer contained an error in failing to record the defendant's taking of the land on behalf of or as trustee for the partnership: Williams and Holmes JJA and Douglas J.
Appeal Status
Appeal Determined (QCA)
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