Published on 11 Sep 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
Recent developments in Victorian & NSW stamp duty (SD) reviewed in this paper. It highlights planning opportunities and traps for the unwary. Topics covered include:
- Vic State Taxation Act 2004 including the deemed transfer of fixtures, new land rich rules and new anti avoidance provisions
- 'sub-sale' SD bogey for nominee clauses and cancelled contracts
- facilitating the SD exemption for in-specie distributions
- vendors stamp duty in NSW.
Frank is a Partner in the Tax Group of Mallesons Stephen Jaques. Frank advises in relation to stamp duty Australia wide and in respect of GST and other indirect taxes. Current at 08 May 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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