NSW Caselaw
Reported Decision : 58 NSWLR 567
New South Wales Court of Appeal
CITATION : Chief Commissioner of State Revenue v Dick Smith Electronic Holdings P/L [2003] NSWCA 265 HEARING DATE(S) : 15/09/03 JUDGMENT DATE : 10 October 2003
JUDGMENT OF : Meagher JA at 1; Sheller JA at 12; Davies AJA at 19 DECISION : Appeal dismissed with costs.
CATCHWORDS : STAMP DUTIES: Dutiable value of share-sale transaction - Whether sale of shares ex-dividend - Value of consideration - Meaning of word 'consideration'. LEGISLATION CITED : Duties Act 1997 CASES CITED : Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) (1948) 77 CLR 143 Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW) (1957-8) 100 CLR 392 Chief Commissioner of State Revenue PARTIES : v Dick Smith Electronic Holdings Pty Ltd FILE NUMBER(S) : CA 40026 of 2003 COUNSEL : A: BA Coles QC, Dr HR Sorensen R: JW Durack SC, DJ Charles SOLICITORS : A: I V Knight, Crown Solicitor R: Gilbert & Tobin
LOWER COURT Supreme Court - Equity Division JURISDICTION : LOWER COURT 4574 of 2002 FILE NUMBER(S) : LOWER COURT Gzell J JUDICIAL OFFICER :
IN THE SUPREME COURT OF NEW SOUTH WALES COURT OF APPEAL CA 40026 of 2003
MEAGHER JA SHELLER JA DAVIES AJA
Friday, 10 October 2003 CHIEF COMMISSIONER OF STATE REVENUE v DICK SMITH ELECTRONICS HOLDINGS PTY LTD (ACN 001 456 720)
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