› Where plaintiffs are the registered proprietors of certain properties
› Where plaintiffs each sign a “Confirmation Deed” in which each plaintiff “acknowledges and confirms” that a third party holds the beneficial interest in properties legally owned by the plaintiffs
› Whether the deeds signed by plaintiffs constituted declarations of trust
Taxes and Duties
› Review
› Application
› Onus
› Dispute as to dutiable value
› Expert opinion evidence provided on the question of dutiable value
› Consideration of operation of onus and approach to expert evidence when aspects of expert evidence provided by parties cannot be accepted
Case Details
Citation[2025] NSWSC 1568
CourtNSWSC
JurisdictionNew South Wales
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