Published on 20 Apr 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper look at:
- transactions relating to land which are dutiable
- tenant’s fixtures
- aggregation of separate transactions
- dutiable value: consideration/unencumbered value
- reducing dutiable value - anti-avoidance provision
- sale of business assets with land
- the position re goodwill and chattels
- general anti-avoidance provision
- nominee purchases
- terms sales
- buying off the plan.
Tim Grace is a barrister, practising in revenue law, including stamp duty and GST.
Much of Tim’s practice is property-based and he provides advice on many property transactions. His practice extends to advising on stamp duty audits and disputes. Tim signed the Bar roll in 2004. Prior to that he was a partner with PricewaterhouseCoopers, specialising in stamp duty. Tim has written many technical papers and has delivered a number of presentations on stamp duty, and other revenue law topics.
Current at 20 August 2007
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