Stamp Duty ; Dent v. Moore (1919) 26 C.L.R. 316 ; Ash Street Properties Pty. Ltd. v. Pollnow & Ors 87 A.T.C. 4609 ; Davis & Anor v. Federal Commissioner of Taxation 89 A.T.C. 4377 ; Australian and New Zealand Banking Group Ltd. v. Carnegie & Anor (unreported,6 June 1987, Crockett J.) ; S.P. Investments Pty. Ltd. & Anor v. Federal Commissioner of Taxation 89A.T.C. 4693 ; James v. Catherwood (1873) 3 Dow & Ry KB 190 ; Re Odin Inns Pty. Ltd.: Ex parte Greenpark Pty. Ltd. 89 A.T.C. 4931 ; Dimmock v. Whymark (1964) 65 S.R. (N.S.W.) 194 ;