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.
Nick Heggart, CTA, is a Director in the Perth office of Greenwoods & Herbert Smith Freehills. Nick provides clients with advice in relation to a broad range of tax issues including advice on M&A, demergers and capital management strategies. He sits on the Energy & Resources Working Group with the ATO and on the State Council for The Tax Institute’s WA Division.
- Current at
26 March 2018