Commissioner of Stamp Duties (NSW) v H Small and Co Pty Ltd

The Commissioner of Stamp Duties (NSW) appealed to the High Court of Australia from a decision of the Supreme Court of New South Wales. The dispute concerned whether a document described as a "cash sale docket" issued by the respondent company, H. Small and Co. Pty Ltd, constituted a dutiable receipt under the Stamp Duties Act 1920-1940 (NSW). The Commissioner had charged H. Small and Co. Pty Ltd with issuing an unstamped receipt for a cash sale of goods valued at £5 16s. 5d.

The legal issues before the High Court were whether the document, in the context of the transaction, qualified as a "receipt" within the meaning of section 90 of the Stamp Duties Act. Specifically, the court had to determine if the document, which detailed the goods sold and stated it was a "cash sale" but did not explicitly acknowledge payment, signified or imported an acknowledgment of the receipt of money. The court also considered the admissibility and relevance of extrinsic evidence regarding the nature of the transaction and the document's use.

The High Court, affirming the decision of the Supreme Court, held that the document was not a receipt for the purposes of the Stamp Duties Act. The court reasoned that the document, on its face, was a memorandum of the terms of a cash sale and did not contain any express or implied acknowledgment of payment. While the transaction involved the exchange of goods for a cheque, the document itself merely recorded the particulars of the sale and the fact that it was a cash sale, without confirming that the money had been received. The court found that the document's purpose was to record the terms of the transaction, not to serve as proof of payment.

The appeal was dismissed. The High Court concluded that the document, as presented and in the absence of further evidence demonstrating an intention to acknowledge payment, did not fall within the definition of a receipt under section 90 of the Act. Therefore, H. Small and Co. Pty Ltd was not liable for stamp duty on the document.