This paper covers:
- significant stamp duty outcomes from the 2011-2012 Victorian state budget
- update on the abolition of stamp duty Australia-wide
- summary and update on land rich and landholder duty Australia-wide
- Commissioner of State Revenue v Lend Lease Funds Management Ltd [2011] VSCA 182 (“Lend Lease”)
- Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd & Ors [2010] NSWCA 326 (“Tasty Chicks”)
- Mr Espresso Group Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADT 291 (“Mr Espresso”)
- Epic Energy (WA) One Pty Ltd v Commissioner of State Revenue [2010] WASAT 37 (“Epic Energy”)
- Victorian lease duty provisions - Law versus practice
- common trust transactions - Relevant exemptions or concessions from duty.