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A hire duty under chap.6 of the new Duties Act

Publication date: 01 Sep 98 | Source: LAW SOCIETY JOURNAL

Issue: Vol 36

Pages: p.30

Abstract:
The new Duties Act 1997 continues the position under the Stamp Duties Act 1920 (NSW) of imposing stamp duty on the hire of good. There are similarities with teh previous act but also a number of significant changes. This article examines a number of new exemptions from duty as well as a compulsory commercial hire business registration regime.

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Author profiles

Peter Collins FTI
Peter Collins, FTI, is a Partner at PwC with 25 years experience as a specialist in global tax, assisting foreign investors structuring their Australian investments and Australian corporates expanding offshore. He works with the firm’s global tax network to develop solutions for clients and is a member of the International Tax executive, which allows him to provide a unique global perspective. He is a consultant to Treasury in relation to tax reform in the areas of international tax and transfer pricing, including the MAAL/DPT and a member of the Treasury’s BEPS Tax Advisory Group. Peter was heavily involved in the rewrite of the Australian transfer pricing rules; he appeared before the Senate Estimates Committee to object to the retrospective application of those rules to US companies. He represented PwC before the Senate inquiry in relation to corporate tax avoidance by multinational companies. - Current at 01 November 2018
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Tim Kyle
Photo of author, Tim KYLE Tim is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He advises clients on a wide range of income tax matters, including mergers and acquisitions, capital management, cross-border dealings, market value issues, audits and tax litigation. - Current at 25 September 2017
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