ALH GROUP PROPERTY HOLDINGS PTY LTD v CHIEF COMMISSIONER OF STATE REVENUE

摘要

A vendor and purchase executed a contract for the sale of land in 2003. Before completion under the 2003 contract had occurred, the vendor, purchase and appellant executed a "deed of consent and assignment" (the deed) under which the appellant received an assignment of the purchaser's rights and a transfer of the purchaser's obligations under the 2003 contract, the purchaser was released and discharged from its obligations under the 2003 contract, and the vendor agreed to the above.