Miscellaneous 2011

Trusty transfers without duty - Exempted or nil valued

Source: Taxation In Australia Journal Article

Published Date: 1 Nov 2011


The recent decision of the Victorian Court of Appeal in Lend Lease Funds Management underscores the critical importance to the outcome of revenue law cases of their particular factual context. Interestingly, it also raises the issue of the appropriate approach to be taken to the interpretation of exemptions in revenue laws and highlights a troublesome area in the determination of dutiable value.

This article examines the decision and considers these aspects.

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Miscellaneous 2011

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