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Mortgage duty after the rewrites - harmonisation or chaos?


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.

Author profile:

Barbara Phair CTA
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 21 October 2016 Click here to expand/collapse more articles by Barbara PHAIR.

This was presented at Second Annual States' Taxation Conference 2002.

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