Australia, June 7 -- New South Wales Land and Environment Court issued text of the following judgement on May 6:

1. PAYNE JA: I agree with Stern JA.

2. KIRK JA: I agree with Stern JA.

3. STERN JA: On 22 January 2016 Attila Tok, the first appellant, entered into a "contract for the sale of business" with Rashazar Pty Ltd (Rashazar), the third respondent (the share sale agreement). The relevant business was that of Fresh Cut Australia Pty Ltd (Fresh Cut), the second appellant. The price was $275,000, expressed to be "for 30 shares in [Fresh Cut]". The purchase price was paid in full in 2016, in two tranches, and Rashazar also paid stamp duty on the share sale agreement of $10,110.45 ($2,520.45 of which was interest), but no shares in Fresh...