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Stamp duty pitfalls for SMEs paper

Published on 28 Feb 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • change of purchaser and nominees - transfers in conformity
  • change of purchaser and nominees - specific exceptions
  • options, including put and call options
  • conditional contracts - when do I lodge and pay?
  • cancelled contracts - what is required to get the duty back
  • transfers from deceased estates.

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Nick HEGGART
Current at 24 May 2009 Click here to expand/collapse more articles by Nick HEGGART.
 

 

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