Neilsen v Commissioner of Stamps - (1907) 26 NZLR 678

Revenue — Stamp Duty — Sale of Land by Agreement — Subsale of Part by Agreement — Application to bring Land under Land Transfer Act — Separate Certificates of Title issued to Purchaser and Subpurchaser — Duty payable on Balance retained by Purchaser — "The Stamp Act, 1882," Sections 94, 95.