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  Miscellaneous 2013

Stamp duty - Hot topics arising from the introduction of the Victorian landholders duty regime

Source: Victoria

Published Date: 31 Oct 2013

 

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The recent introduction of landholder duty regimes in many of the Australian states and territories, including Victoria, has widened the revenue base and increased the range of circumstances in which duty liabilities can arise for entities.This paper outlines some of the biggest issues to emerge from the new regime so you will know what to look out for.

Topics covered include:

  • anti-avoidance or blatant revenue raising?
  • public company takeovers and listed landholder duty
  • IPOs and listings duty on conversion from private to public
  • the nature of land holdings and how the base has been broadened
  • development agreements imposing duty by economic entitlement
  • duty on leases and the lack of certainty law versus practice and tenants’ fixtures.
Author(s)

Individual Session

Stamp duty - Hot topics arising from the introduction of the Victorian landholder duty regime

Author(s): Gabrielle Deal , Geoff Mann CTA , Nika Dharmadasa
Materials from this session:

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