Taxation (Administration) Act 1978 (NT) s 4 (1) and s 101; Stamp Duty Act 1978 (NT) s 4 and s 9A (b)
Mortimore v Commissioner of Inland Revenue [1863] EngR 89; [1864] 2 H & C 347; The Great Western Railway Company v Inland Revenue Commission [1894] 1 QB 507, Merritt v Merritt [1970] EWCA Civ 6; [1970] 1 WLR 1211; Browne v Dunn (1893) 6 R (HL) 67; In Re The Land Tax Act 1887; Ex Parte Finlay [1884] VicLawRp 10; (1884) 10 VLR (E) 68; Comptroller of Stamp (Vic) v Rylaw Pty Ltd 81 ATC 4,411, cited
BL & M Grollo Homes Pty Ltd v Comptroller of Stamps (Vic) [1983] VicRp 40; [1983] 1 VR 445; Commissioner of Stamp Duties (NSW) v Buckle [1998] HCA 4; (1998) 192 CLR 226; Comptroller of Stamps (Vict) v Ashwick (Vic) No. 4 Pty Ltd [1987] HCA 60; (1987) 163 CLR 640, referred to