Shop, Distributive and Allied Employees Association v Commissioner of State Revenue [2005] VSC 484
This was a duties matter, which was heard by the Supreme Court. A decision was handed down on 16 December 2005 in favour of the Commissioner.
The issue was whether the taxpayer purchased the property or obtained it as a beneficiary under a Trust and consequently whether the exemption under s36 of the Duties Act 2000 applies.