The New Zealand Law Journal: NZLJ., Volume 39Butterworths, 1963 - Law |
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Page 589
... duty calculated on the amount of the total consideration therefor . In New Zealand this proposition is now subject to the exemption created by s . 77A of the Stamp Duties Act , 1954 ( as enacted by s . 2 of the Stamp Duties Amendment ...
... duty calculated on the amount of the total consideration therefor . In New Zealand this proposition is now subject to the exemption created by s . 77A of the Stamp Duties Act , 1954 ( as enacted by s . 2 of the Stamp Duties Amendment ...
Page 591
... duty was assessable on the value of the feu duty only , capitalised in terms of the Stamp Act 1891 ( c . 39 ) , s . 56 ( 2 ) and not on the feu duty together with the value of the house , in respect that the consideration for the feu ...
... duty was assessable on the value of the feu duty only , capitalised in terms of the Stamp Act 1891 ( c . 39 ) , s . 56 ( 2 ) and not on the feu duty together with the value of the house , in respect that the consideration for the feu ...
Page 592
... Duties , 24th ed . 163 : 66 ' A mere contract to build is not con- tract for sale and the price paid is not , as such , subject to ad valorem conveyance on sale duty . This is so even where the building site is bought from the builder ...
... Duties , 24th ed . 163 : 66 ' A mere contract to build is not con- tract for sale and the price paid is not , as such , subject to ad valorem conveyance on sale duty . This is so even where the building site is bought from the builder ...
Contents
Hiller A Jurisdiction in Nullity 7 32 77 | 7 |
In Your ArmchairAnd MineScorpio 21 | 21 |
H J v Glen Eden | 21 |
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