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  Miscellaneous 2006

New land tax and stamp duty issues and planning techniques

Source: Victoria

Published Date: 6 Oct 2006

 

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Following from the recent State and Territory Budgets, stamp duty is going... going... but definitely not gone. The abolition of a number of duties has lead to a sharper focus on real property. We can also see that the impact of CPT Custodian is becoming apparent in both a land tax and stamp duty context. Does it clear or muddy the waters? This paper outlines:

  • signifi cant stamp duty/land tax outcomes from the 2006/7 State and Territory Budgets
  • practical application of the High Court decision in CPT Custodian and other recent changes
  • impact on the application of land rich and “look-through” duty
  • property and options: how options can be used in a development context
  • land tax - where to post the trust surcharge?
Author(s)

Individual Session

New land tax and stamp duty issues and planning techniques

Author(s): Zoe Chung CTA
Materials from this session:

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Details

  • Published By: Zoe Chung CTA
  • Published On:6 Oct 2006
  • Took place at:Cumberland Lorne Resort

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