Published on 02 Jun 06
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
Stamp duty has become a major cost of many property transactions. The rules in this area have also become increasingly complicated and can be a minefield for the uninitiated. This presentation considers:
- direct vs indirect acquisitions of real property including a general overview of the unit trust and land rich provisions
- conditional contracts
- substituted purchasers
- option agreements.