Stamp Duty, Guarantees and Unlimited Securities
01 Sep 96 |
AUSTRALIAN TAX REVIEW
Issue: Vol 25 No 3
Pages: pp 117- 128
Discussion of the extent unlimited securities are dutiable in Victoria, Queensland and Tasmania, where it is associated with the securing as guarantor a loan. This issue is discussed reviewing the recent Citisecurities Ltd v Commissioner of Stamp Duties (Qld) 95 ATC 4471.
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Chris was admitted to practice as a Solicitor in 1982 and was a partner of a large national ?rm for over 13 years. He signed the Bar roll in 2003. He has had extensive commercial law experience in areas as diverse as energy industry regulation, project and infrastructure ?nancing and administrative law. In addition, he has practiced in state taxation for around 18 years and has been a member of the Victorian Law Institute's State taxes committee since its inception in the late 1980s.
Current at 17 May 2006