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Decision Alert: Supreme Court Of New South Wales Clarifies When Liability For Duty Arises In Context Of Electronic Transactions
On 30 June 2026 the Supreme Court of New South Wales handed down its judgment in Forever Grateful Holdings Pty Ltd v Chief Commissioner of State Revenue [2026] NSWSC 761, which clarified the point in time at which the relevant facts are to be considered when determining a duty liability arising under the Duties Act 1997 (NSW) (Duties Act).
Herbert Smith Freehills Kramer LLP