Todd v Commissioner of Stamp Duties - [1923] NZLR 528

Revenue — Gift Duty — Voluntary Transfers of Shares of the Total Value of £1,000 — Transfers presented for stamping — Withdrawal of Transfers before Stamping — Transfers subsequently again prepared and duly stamped and registered — When Gift completed — subsequent Gift £1,000 made within Twelve Months of Stamping and Registration of Transfers. but more than Twelve. Months from Date of Retraction of Transfers — Whether Gift Duty payable — Death Duties Act, 1921, s 46.