Commissioner of Stamp Duties v Atwill
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1971 |
| Year | 1971 |
| Date | 1971 |
| Court | Privy Council |
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11 cases
- Minister for Immigration and Multicultural Affairs v Hughes
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Public Prosecutor v Pius Gilbert Louis
...of the main provision and be a substantive provision of its own. This is explained in the case of Commissioner of Stamp Duties v Atwill [1973] AC 558, a decision of the Privy Council on appeal from the High Court of Australia and which concerned the Australian Stamp Duties Act 1920. There, ......
- Semenyih Jaya Sdn Bhd v Pentadbir Tanah Daerah Hulu Langat
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Taylor v Provan (HM Inspector of Taxes)
...construction of a positive enactment by reference to a proviso calls for considerable caution: seeCommissioner of Stamp Duties v. Atwill [1973] A.C. 558 and cases there cited. Provisoes are often inserted ex abundanti cautela. That, indeed, seems to be the purpose of proviso (b) to s. 163(3......
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