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High Court Wellington
4 October; 8 December 1960
Hardie Boys J.
4 October; 8 December 1960
Hardie Boys J.
Revenue — Stamp duties — Trading company — Capital and profits to be transferred to charitable organisation — Land purchased for trading activities not held on charitable trust — Stamp Duties Act 1954, s. 69 (f).
Charitable trust — Trading company — Capital and profits to be transferred to charitable organisation — Land purchased for trading activities not held on charitable trust.