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Common stamp duty pitfalls for SMEs

Published on 28 Feb 2014 | Took place at City West Receptions, West Perth , WA

Next year will mark 5 years of the Duties Act but many common pitfalls remain. With a focus on SMEs, this seminar will explore some of these pitfalls and practical suggestions for how to deal with them, including:

  • change of purchaser and nominees – how to prevent double duty
  • options, including put and call options
  • conditional contracts – when do I need to lodge and pay?
  • cancelled contracts – what is required to get the duty back?
  • transfers from deceased estates
  • transfers to and from trusts (including super funds and instalment trusts) – when is duty payable and what exemptions are available?
  • issue and transfer of shares/units – when will the landholder rules be an issue?
  • transfers of businesses.

Individual sessions

Stamp duty pitfalls for SMEs

Author(s):  Nick HEGGART

This paper covers:

  • change of purchaser and nominees - transfers in conformity
  • change of purchaser and nominees - specific exceptions
  • options, including put and call options
  • conditional contracts - when do I lodge and pay?
  • cancelled contracts - what is required to get the duty back
  • transfers from deceased estates.
Materials from this session: