Danvest Pty Ltd & Anor v Commissioner of State Revenue [2017] VSC 125

DUTIES – Transfer of dutiable property – Whether transfer of interests in partnership a "transfer of dutiable property" – Nature of interest of a partner in partnership property – Duties Act 2000, ss 3, 7 and 10 – Commissioner of Stamp Duties (Queensland) v Livingston [1964] UKPCHCA 2; (1964) 112 CLR 12; CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; Commissioner of Taxation v Linter Textiles Australia Ltd (in liq) [2005] HCA 20; (2005) 220 CLR 592; Inland Revenue Commissioner v Gray [1994] STC 360; R v Toohey; ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327; Stow v Mineral Holdings (Aust) Pty Ltd [1979] HCA 30; (1977) 51 ALJR 672; BPG Caulfield Village Pty Ltd v Commissioner of State Revenue [2016] VSC 172; In Re Bourne; Bourne v Bourne [1906] 2 Ch 427; Re Bainbridge; ex parte Fletcher (1878) 8 Ch D 218; Watson v Ralph [1982] HCA 35; (1982) 148 CLR 646; Commissioner of State Taxation (SA) v Cyril Henschke Pty Ltd [2010] HCA 43; (2010) 242 CLR 508; Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd[1974] HCA 22; (1974) 131 CLR 321; Bolton v Federal Commissioner of Taxation [1965] ALR 481 at 485, 491; Hurst v Bryk [2002] 1 AC 185; McDonald v Dennys Lascelles Ltd [1933] HCA 25; (1933) 48 CLR 457 at 476; United Builders Pty Ltd v Mutual Acceptance Ltd [1980] HCA 43;(1980) 144 CLR 673; Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd [2012] WASCA 216; (2012) 45 WAR 29; and Sze Tu v Lowe[2014] NSWCA 462; [2014] 89 NSWLR 317. Click here