Australia, May 23 -- New South Wales Land and Environment Court issued text of the following judgement on April 23:
1. In proceedings under Part VIII of the Family Law Act 1975 (Cth) (Family Law Act), the Family Court of Australia made a suite of property settlement orders altering certain property interests of the parties to a marriage. In December 2019, pursuant to those orders specified parcels of land were transferred to the appellant, a third party to the marriage (the transfers).
2. By two notices of assessment, each dated 28 October 2021, the respondent notified the appellant that the transfers were subject to duty, summing to approximately $1.8 million (the assessments). The appellant objected to the assessments (the objections), ...