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Fixed but not settled
Record ID:
23753
Format:
LIJ Article
Year:
2004
Author:
Mann, Geoff ;
Subject:
Stamp Duty ; Land Registration ; Valuation of Property ; Fixtures ;
Source:
LIJ (2004) 78 No 6
Date_of_entry:
15/06/2004
Legislation:
Stamps Act 1958 (Vic)
Notes:
A commentary on a recent Court of Appeal decision considered the extent to which fixtures and equitable interest in fixtures affected the value of land for stamp duty purposes ; Taxation and revenue - Stamp duty - Valuation - Fixtures > Appeal from decision of trial judge concerning liability to pay stamp duty on transfer of land. > Parites disputed value of land. >
Section:
Tax Issues
Cases:
Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue [2004]VSCA 10 ;
Month:
June

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