REVENUE LAW: Stamp duty
3 cases · October 2024 to September 2025
Case Volume by Year
2 24
1 25
2024–2025
Key Issues & Sub-Topics
Novation agreement to subsidiary — Whether agreement for conveyance — Assessment — Collector of Stamp Duty imposed ad valorem stamp duty — Appeal — Stamp Act 1946, ss 4 and 16(1) — Items 4 and 32(a) of the First Schedule of the Stamp Duty Act 1946. 1 Agreement for sale and purchase of business — Whether conveyance on sale — Assessment — Collector of Stamp Duty imposed ad valorem stamp duty — Appeal — Stamp Act 1946, ss 2, 4 and 21(1) — Items 4 and 32(a) of the First Schedule of the Stamp Duty Act 1946 1 Assessment — Collector of Stamp Duty ('Collector') imposed ad valorem stamp duty on novation agreement — Appeal to High Court — Whether conveyance on sale — Section 63 of the Contracts Act 1950 — Stamp Act 1946, item 4 and item 32(a) First Schedule 1