The Law Reports (Appeal Cases)
[1911] AC 386
[PRIVY COUNCIL.]
COMMISSIONER OF STAMP DUTIES APPELLANT; AND CHARLES JULIAN BYRNES AND OTHERS RESPONDENTS.
ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALES.
1911 March 15;
April 4.
April 4.
LORD MACNAGHTEN, LORD ATKINSON, LORD SHAW OF DUNFERMLINE, LORD ROBSON, and SIR ARTHUR WILSON.
New South Wales Stamp Duties Act, 1898, ss. 49 and 52
— Construction
— Intent to avoid Payment of Duty
— Transaction effective and not colourable.