Source: Taxation In Australia Journal Article
Published Date: 1 May 2005
It is often the case that a developer wishes to acquire land, but only if the developer is successful in having the land rezoned and obtaining development approval. Given the expense the developer will go to in obtaining the rezoning and development approval, the developer wants to be sure that the land is not sold to someone else in the mean time. In such circumstances it may be desirable for the owner of the land to grant the developer an option to acquire the land.
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