Pattison v Commissioner of Stamp Duties - [1940] NZLR 93

Public Revenue — Stamp Duties — Trustees pursuant to Trust purchasing Land subject to Mortgage and paying Conveyance Duty thereon — Subsequent Transfer of Land so subject to Beneficiaries entitled under Trust — Whether Conveyance Duty again payable — Stamp Duties Act, 1923, ss 79 (a), 81 (d), 82.