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Westpac Custodian Nominees Ltd v Cmr of State Revenue [2008] WASCA 18
Published on 01 Apr 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This Western Australian decision confirms the approach adopted by the New South Wales Office of State Revenue, Revenue SA, the Victorian State Revenue Office and the ACT Revenue that stapled securities are to be treated as “quoted” securities and thus exempt from stamp duty.
