Eastern Bay Builders Ltd v Commissioner of Inland Revenue - [1990] 1 NZLR 604

Revenue — Stamp duty — Transfer of land to nominee — Agreement for sale of land showed one purchaser but subsequent transfer at same consideration showed another — Commissioner of Inland Revenue considered it was transfer by direction and assessed duty on both agreement and transfer — Purchasers contended it was a nomination from the first to the second — Whether there was more than one transaction — Whether it was a true nomination — Whether Commissioner's assessment was correct — Stamp and Cheque Duties Act 1971, ss 16 and 20.