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Practical stamp duty issues for property transactions paper

Published on 23 Mar 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • use of "and/or nominee" provisions in real estate contracts
  • "off the plan" purchases
  • holding property interests upon trust
  • unit trust vs discretionary trust, stamp duty issues
  • distributions of property out of a discretionary trust
  • non pro-rata unit trust issue and redemption of units
  • identifying land rich issues in property transactions.

Author profile

William Esau
William is a Partner at Donaldson Walsh. He was admitted as a lawyer in 1978 and is a commercial partner of Donaldson Walsh practising extensively in the area of general commercial law, with particular emphasis on property transaction and involving taxation (including State taxation) issues. - Current at 15 September 2017
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This was presented at SA Property Intensive .

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