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The lease/licence distinction in duties paper


This paper covers:

  • transfer duty on dealings in leases
  • interaction with landholder duty rules
  • distinguishing a lease from a licence.

Author profiles

Katrina Parkyn ATI
Photo of author, Katrina PARKYN Katrina is a Partner in the Tax group at King & Wood Mallesons. Based in Brisbane, she routinely advises on transactions Australia-wide across a broad spectrum of income tax, stamp duty and GST issues. Her experience includes advising on major infrastructure, resources and funds management. - Current at 26 June 2019
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Gregory Protektor
Greg is a Senior Associate in the Tax group at King & Wood Mallesons. He is a client-focused practitioner, and is regularly sought out for his expertise on tax issues arising in mergers and acquisitions, financial transactions and property-based deals. Greg advises on income tax, GST, stamp duties and other state and territory taxes nationwide. He also advises on matters involving the taxation of not-for-profits. Greg is currently recognised as a “Next Generation” practitioner by the Legal 500 Australia for taxation. - Current at 26 June 2019


This was presented at 19th Annual States’ Taxation Conference .

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Individual sessions

Duties cases – “The big ones”

Author(s):  David W MARKS,  Dorian Beaver,  Darren Nicholls

Materials from this session:

States taxes cases and legislative update

Author(s):  Dorian Beaver,  Hayley Lock,  Alec Pettigrew

Materials from this session:

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