The event focused on determining the dutiable value of transactions involving dutiable property for stamp duty purposes. Dutiable value is defined in the Duties Act to be the higher of consideration and unencumbered value and the interpretation of those words will be put under scrutiny by considering the following topics:
- labelling the payments: Lend Lease
- single or multiple transactions: Bambro, Dick Smith and Zodiac Resources
- construction cases: Davis, Araghi
- rethinking selected stamp duty rulings
- what is to be valued and what is included: Cross City Tunnel, 185 Tyabb Road
- how to value - top-down, bottom-up, the whole or the parts: Hazel Holdings.