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Mortgage duty

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.

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 Stamp Duty & GST Basics for Income Tax Advisers.

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Individual sessions

Conveyance duty

Author(s):  Michael PEREZ

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