Queensland Civil and Administrative Tribunal

Camp Seabee Properties Pty Ltd v Commissioner of State Revenue [2014] QCAT 258 (GAR252-13) Member Howard 4 June 2014

Full-text: QCAT14-258.pdf


GENERAL ADMINISTRATIVE REVIEW STAMP DUTY where duty assessed on 5 transactions for the purchase of real property in one development where same vendor, developer and purchaser in each transaction where all contracts dated the same day, subject to same conditions and settled on the same day where Commissioner later reassessed duty payable, aggregating the dutiable transactions and assessing as one transaction under s 30 of the Duties Act 2001 whether the transactions together form, evidence, give effect to or arise from what is substantially one arrangement