Investments (WA) Pty Ltd v Hatton

Investments (WA) Pty Ltd, the appellant, appealed against a decision by the Commissioner of State Revenue, the respondent, who had determined that the appellant was liable for stamp duty on a sale of land. The case was heard in the Supreme Court of Western Australia, where the Court was required to determine whether the Commissioner's endorsement on the instrument was conclusive evidence of its correctness.

The central legal issue was whether the Commissioner's endorsement on the instrument was conclusive evidence of its correctness. Specifically, the Court had to interpret the meaning of the term "stamped" in the 2002 General Conditions and decide if the endorsement, which indicated that the instrument was stamped, was sufficient to establish that the stamp duty was correctly paid.

The Court found that the term "stamped" in the 2002 General Conditions was ambiguous and could be interpreted in more than one way. However, the Court held that the Commissioner's endorsement on the instrument was not conclusive evidence of its correctness. Instead, the Court found that there was evidence that the stamp duty was not, in fact, paid. Consequently, the Court allowed the appeal, set aside the decision of the Commissioner, and remitted the matter for reconsideration.

As a result of the Court's decision, the Commissioner's endorsement on the instrument was not deemed conclusive evidence of its correctness. The Court granted the appellant an extension of time in which to appeal and allowed the appeal.