This paper covers:
- the nature of stamp duty
- when is stamp duty payable in SA?
- when do you need to consider duty in other states or territories?
- special areas of stamp duty
- discretionary trusts including variations and distributions
- unit trusts including redemptions and distributions
- land rich provisions
- valuation issues
- concessions
- farming
- divorce
- death
- "inconsistencies" between the states
- current issues including:
- corporate restructuring
- current audit areas
- anti-avoidance provisions
- obligations and penalties
- brief practical guide to lodging documents for stamping
- budget changes.