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Trusty transfers without duty - Exempted or nil valued

Published on 01 Nov 11 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The recent decision of the Victorian Court of Appeal in Lend Lease Funds Management underscores the critical importance to the outcome of revenue law cases of their particular factual context. Interestingly, it also raises the issue of the appropriate approach to be taken to the interpretation of exemptions in revenue laws and highlights a troublesome area in the determination of dutiable value.

This article examines the decision and considers these aspects.

Author profile:

David Babovic
David is a Barrister with Victorian Bar. He practises in taxation, constitutional and administrative law. David is also a sessional tutor in Taxation Law at the Melbourne Law School at The University of Melbourne. Current at 14 November 2011 Click here to expand/collapse more articles by David BABOVIC.
 
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