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WA stamp duty rewrite - late breaking development paper

Published on 26 Jul 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

The exposure draft of the Western Australian stamp duty rewrite legislation should be released by July 2007. This paper is an overview of the major policy changes being incorporated into the rewrite legislation, with a particular focus on:

  • the transaction based approach to transfer duty
  • the landholder model
  • the corporate reconstruction exemption.

Author profile

Marcelyn Nicolaou
Marcelyn is the Project Manager of the Stamp Act rewrite with the Western Australian Office of State Revenue. She has managed all aspects of the project since its commencement in 2005, including the initial planning and analysis, development of policy and reform initiatives, and drafting of the new duties legislation, and is now leading the consultation process on the exposure draft. - Current at 11 December 2007
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CPT Custodian

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