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New stamping ground : from land rich to landholder duty
Record ID:
49724
Format:
LIJ Article
Year:
2012
Author:
Norbury, Michael ;
Subject:
Landholder Duty ; Duties ; Unit Trusts ; Shares ;
Source:
LIJ (2012) 86 No 12
Date_of_entry:
27/02/2013
Legislation:
Duties Act 2000 (Vic)
Duties Amendment (Landholder) Act 2012 (Vic)
Stamps Act 1958 (Vic)
Notes:
Duty charged on transfers of shares or units in & landholder companies or trusts is an ever-widening risk area for practitioners and their clients. (See the following article by Kathryn Bertram for another perspective.)
Section:
Feature
Cases:
Commissioner of State Revenue v STIC Australia Pty Ltd & Anor [2010] VSC 608 ;
Month:
December
Links:
Online access to article available to LIV members

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Land grab : beware of Victoria's new landholder duty provisions
Author:
Bertram, Kathryn ;
Year:
2012
Subject:
Landholder Duty ; Duties ; Unit Trusts ; Shares ;
Links:
Online access to article available to LIV members
Corporations Law threatens co-operatives
Author:
Green, David ;
Year:
1991
Subject:
Corporations Law ; Shares ; Co-Operatives ;
Altering the ingredients of a share
Author:
Davis, Brett ;
Year:
1991
Subject:
Shares ; Hepples v. Federal Commissioner of Taxation 90 A.T.C. 4479 ; Re Alex Russell (deceased) [1968] V.R. 285 ;
Companies and capital gains
Author:
McNicol, Andrew ;
Year:
1993
Subject:
Capital Gains Tax ; Shares ;
Section 698(2) Corporations Law and proposed takeovers (R of J)
Author:
Priest, Phillip ;
Year:
1993
Subject:
Corporations Law ; Shares ; Sagasco Amadeus Pty. Ltd. & Anor v. Magellan Petroleum Australia Ltd.(unreported, 20 May 1993, 93/025, FC) ;
Companies and securities law: future directions
Author:
Ford, Professor H.A.J. ;
Year:
1990
Subject:
Shares ; Prescribed Interests ; Directors ; Company Law ; Clutha Leathers Ltd. v. Telecom Corporation of New Zealand Ltd. (1988) 4NZCLC 64,249 ;
Takeover regulation under new commonwealth corporations legislation
Author:
Austin, R.P. ;
Year:
1990
Subject:
Company Law ; National Companies and Securities Commission ; Australian Securities Commission ; Shares ; Takeovers and Mergers ;
The FAST Scheme
Author:
Cornell, K. ;
Year:
1990
Subject:
Company Law ; National Companies and Securities Commission ; Australian Securities Commission ; Shares ;
Share buy-backs
Author:
Flynn, Elizabeth ;
Year:
1990
Subject:
Shares ; Shareholders ; Company Law ; Share Buying Schemes ; Acquisition of Shares ;
Self-managed super funds: 1998 budget changes
Author:
Raitt, George ;
Year:
1998
Subject:
Superannuation ; Unit Trusts ;