Rothwells Ltd (In liq) v Connell

Rothwells Ltd, in liquidation, filed an action against Connell, seeking the payment of stamp duty on a deed. The dispute centred on the applicability of section 27(1) of the Stamp Act 1992 (W.A.) to a deed that had been admitted in proceedings in Queensland. The court was tasked with determining whether full faith and credit should be given to the laws of Western Australia under section 118 of the Constitution of the Commonwealth of Australia. The court also had to decide the proper law of the deed executed in Western Australia and establish where the payment under the deed could be effected.

The central legal issue before the court was whether the Western Australian Stamp Act applied to a deed admitted in Queensland proceedings and if full faith and credit should be given to Western Australian law under the Constitution. The court considered the proper law of the deed and the place where payment under the deed could be made. The court examined the principles of full faith and credit as provided for in the Constitution and how these principles applied to the specific circumstances of the case.

The court concluded that the Western Australian Stamp Act applied to the deed, and full faith and credit should be given to Western Australian law. The proper law of the deed was determined to be that of Western Australia, and the place of payment under the deed was established as Western Australia. The court found in favour of Rothwells Ltd, holding Connell liable for the payment of stamp duty under the terms of the deed.

Rothwells Ltd was awarded the stamp duty owed by Connell, in accordance with the terms of the deed and the applicable Western Australian law. The court's decision upheld the principles of full faith and credit under the Constitution and applied the proper law of the deed to determine the outcome of the dispute.