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Chattel or fixture? So what?
Record ID:
19418
Format:
LIJ Article
Year:
1997
Author:
Mann, Geoff ; Carroll, Rebecca ;
Subject:
Chattels ; Fixtures ;
Source:
LIJ (1997) 71 No 11
Date_of_entry:
11/11/1997
Notes:
Determining whether an item is a chattel or a fixture is important in situations such as ratings assessments, stamp duty calculations, mortgage security valuation amd scope, and income tax depreciation ; Relevant tests - rating issues - stamp duty - mortgage issues ; Whether an item is classed as a chattel or fixture can have considerable financial implications for parties. However little guidance in making this decision has been forthcoming from either legislation or the courts.
Section:
Articles
Month:
November


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