Jason Nightingale and Shona Hosking v Commissioner of State Revenue, unreported

This was a duties matter which was heard by the Victorian Civil and Administrative Tribunal. A decision was handed down on 26 June 2006 in favour of the Commissioner.

The issue was whether the purchase of shares in a company which gave rights to exclusive use and occupation of a property fell within the definition of 'dutiable property' in s.10 of the Duties Act 2000 as a 'land use entitlement'.