This paper look at:
- transactions relating to land which are dutiable
- tenant’s fixtures
- aggregation of separate transactions
- dutiable value: consideration/unencumbered value
- reducing dutiable value - anti-avoidance provision
- sale of business assets with land
- the position re goodwill and chattels
- general anti-avoidance provision
- nominee purchases
- terms sales
- buying off the plan.