Published on 28 May 09
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers some important transfer duty concepts, that are new to WA under the Duties Act, in detail. This is done through an examination of cases and rulings in other jurisdictions that have already considered these concepts. Examples include:
- what is a transfer, for example, does a transfer cover changes in beneficial ownership of dutiable property?
- what is a transfer in conformity, for example, are and/or nominee clauses back?
- what is a declaration of trust?
Current at 24 May 2009
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Sophie works for Freehills.
Current at 20 April 2009 Current at 19 June 2009