Comptroller of Stamps (Vic) v Howard Smith (1936) 54 CLR 614

This case considered the issue of assignments and whether or not a letter authorising an attorney to distribute a mans entitlement in the estate of his late wife to people of his choice amounted to an equitable assignment.  If it was an equitable assignment the disposition of the mans interest in his wifes estate would have been subject to gift and stamp duty.