Published on 27 Jul 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- what if the wrong entity is named in the agreement?
- how do you change the trustee or transfer property from a trustee to a beneficiary without paying excessive stamp duty where you have property in a number of jurisdictions?
- partitioning - how to get it wrong!
- multiple lodgement and payment deadlines in different States - what if I miss one?
- preliminary documents (eg letters of intent/heads of agreement/term sheets) - do I have to lodge them?
- what if the parties haven’t dated the document?
Graeme is an Executive Director of Ernst & Young and leads Ernst & Young's Perth stamp duty team. Graeme has worked as a tax lawyer for over 20 years, over 10 of those as Tax Partner of a major national law firm. Graeme has been an active member of The Tax Institute for many decades and is a former WA State Chairman. He has been closely involved with the review and development of stamp duty and other state tax legislation in Western Australia on behalf of the Institute.
- Current at
01 January 2014