Stamp duty: a brief historical overview
01 Mar 98 |
AUSTRALIAN TAX REVIEW
Issue: Vol 27 No 1
Pages: pp. 14-19
This article traces both the history of the imposition of stamp duty in Europe culminating in the 1694 Act in England imposing a tax upon "vellum, parchment and paper" and the introduction of stamp duty in the Australian colonies where there was a live issue whether land titles in the colonies were affected by non-payment of English duties.
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Graham was a Judge of the Federal Court of Australia from 1989 until his death in 2005. He was at various stages of his career a solicitor, barrister and Queens Counsel. Graham served as President of the Taxation Institute in 1985. As a solicitor and then as a barrister, two of Graham's many areas of expertise (in addition to income tax) were stamp duty and sales tax. He was the author of the leading text on New South Wales stamp duty. More recently, he took a keen interest in GST. For over 35 years, he taught in the Masters program conducted by the University of Sydney Law School. He was very proud of the fact that he was Australia's longest serving tax teacher. Justice Hill authored many books and was a regular keynote speaker for the Tax Institute.
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24 August 2005