There is a new focus and a new environment for State Duty. This paper covers a range of current topical issues in State Duty legislation, including:
party substitution between contract and transfer
self assessment and increased audit programs
aggregation traps for seemingly independent transactions
use of valuations and other supporting evidence
duty exemption for intergenerational farm transfers.
Tim Tierney is the Principal of Tierney Law, a four fee earner law firm in Huonville where Tim has practiced since 1984. Tierney Law focus on Property Law, Elder Law and Rural Law. Tim is a member of the Law Society Property and Commercial Law Committee and a member of the Law Society/State Revenue Consultative Committee.
- Current at
17 October 2008
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