Published on 09 Dec 02
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses mortgage duty, including: an overview of the position in all jurisdictions, limited and unlimited securities, required nexus, stamping of multi-jurisdictional charges, exemptions and concessions.
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
11 July 2016