Published on 25 Jul 02
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper discusses what a mortgage is, when a liability arises, calculating the amount secured, and the interaction of the mortgage package provisions and the proportional stamping on multi-state securities.
Barbara Phair, CTA, is a Partner at Ashurst, based in Sydney. Barbara has advised on indirect taxes for over 20 years, including stamp duty, payroll tax, land tax and GST. Barbara is a member of The Tax Institute’s Liaison Committee with the New South Wales Office of State Revenue and a member of the GST Working Group and State Taxes Working Group of the Property Council. She is a contributing author to the LexisNexis Australian Stamp Duties Law service.
- Current at
20 June 2017