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Structuring Transactions Utilising Stamp Duty Exemptions and Exceptions

Published on 08 Apr 2010 | Took place at Intercontinental Adelaide, North Terrace Adelaide , SA

This event considered the basic operation of South Australia’s Stamp Duties Act and then looked at how common transactions may be structured to minimise stamp duty by:

  • observing the territorial application of the Act
  • briefly comparing South Australia’s stamp duty regime with other jurisdictions across Australia
  • discussing whether the same result can be achieved by adopting an alternate transaction which is not dutiable
  • considering some of the many exemptions contained in the Act
  • noting the integrity measures contained in the Act
  • reflecting on the above by considering detailed case studies which highlight and exemplify how the exemptions can be used in practical scenarios.

Individual sessions

Structuring transactions utilising stamp duty exemptions and exceptions

Author(s):  Tim CLAYTON,  Kale RIGANO This paper covers:

  • case study 1 - companies and business sales
  • case study 2 - real property
  • case study 3 - unit trusts
  • case study 4 - discretionary trusts
  • case study 5 - partnerships.
Materials from this session: