Miscellaneous 2005

Recent developments in land tax and stamp duty

Source: Victoria

Published Date: 19 Apr 2005


Land tax issues covered in this presentation include:

  • grouping of trusts and companies - a review of Arjon Pty Ltd v CSR & CSR v Karingal 2 Holdings Pty Ltd (currently on appeal to the High Court)
  • the primary production land exemption - a look at the recent case of Harper v CSR (VCAT 2005).

Stamp duty issues covered in this presentation include:

  • the controversy surrounding the application of the exemption for changes in trustees who hold land - consideration of recent cases including Challenger Property Nominees V CSR (2004) currently on appeal to the Supreme Court, Tearle Pty Ltd v CSR (2004), Kringas v CSR (2005)
  • recent and proposed rulings
  • recent cases.

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Individual Session

Recent developments in land tax and stamp duty

Author(s): Leanne Hughson
Materials from this session:


  • Published By: Leanne Hughson
  • Published On:19 Apr 2005
  • Took place at:Leonda by the Yarra, Hawthorn

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Miscellaneous 2005

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