Law Institute Victoria

Full Record

< Back To Results | Email Record
Property developments, duty and consideration
Record ID:
69321
Format:
LIJ Article
Year:
2015
Author:
Tisher, Simon ;
Subject:
Stamp Duty ; Dutiable Property ;
Source:
LIJ (2015) 89 No 11
Date_of_entry:
22/06/2017
Legislation:
Duties Act 2000 (Vic) ss 7,10, 18, 20
Notes:
A High Court decision is a warning to property developers that, in complex developments, the dutiable consideration will rarely comprise merely the purchase price in the contract of sale, commentary on this and other decisions.
Section:
Feature
Cases:
Commissioner of State Revenue v Lend Lease Development Pty Ltd [2014] HCA 51 ; Lend Lease Development Pty Ltd v Commissioner of State Revenue (2012) 87 ATR 504; [2012] VSC 108 ;
Month:
November

Request Article

Item Availability
Expand View
Item Availability
Collapse View
Similar Items
Expand View
Similar Items
Collapse View
Expand | Email | Save
Treatment of water entitlements under the Duties Act
Author:
Johnson, James ;
Year:
2002
Subject:
Stamp Duty ; Dutiable Property ; Water and Watercourses ; Goods and Services Tax ;
Capping the SRO's sweet tooth
Author:
Cocks, Russell ;
Year:
2004
Subject:
Sale of Land ; Dutiable Property ; Stamp Duty ; Fixtures ; Chattels ; Goodwill ; Tax Avoidance ; Australian Rice Holdings Pty Ltd v SRO (Waterwheel) [2001] VSC 486 ; Uniqema Pty Ltd v SRO [2002] VSC 157 ; Morvic Pty Ltd v SRO [2002] VSC 486 ; Australian Rice Holdings Pty Ltd v SRO (waterwheel appeal) [2004] VSCA 17 ; SRO v Uniqema (appeal) [2004] VSCA 82 ; Palace Hotel (Hawthorn) Pty Ltd v SRO [2004] VSC 137 ; Primelife (Glendale Hostel) PtyLtd v SRO [2004] VSC 214 ; Vopak Terminals Australia Pty Ltd v SRO [2004] VSCA 10 ;
Business sales and stamp duty
Author:
Furnell, Chris ;
Year:
2005
Subject:
Transfer Tax ; Stamp Duty ; Dutiable Property ; Sale of Business ; Valuation of Property ; Goodwill ;
Stamping out double taxation
Author:
Orow, Bill ;
Year:
2007
Subject:
Stamp Duty ; Dutiable Property ; Taxation ; Shop Distributive and Allied Employees v Commissioner of State Revenue(2005) VSC 484 ;
Section 83A statement
Year:
1991
Subject:
Costs ; Stamp Duty ;
Stamp duty relief for corporate reconstructions
Author:
de Gruchy, Rayne ; Platt, Stephen ;
Year:
1991
Subject:
Stamp Duty ;
Recent developments in stamp duties
Author:
Wantrup, Julianne ;
Year:
1991
Subject:
Corporations Law ; Stamp Duty ; Comptroller of Stamps (Vic.) v. Christian & Anor 90 A.T.C. 5046 ; Bardolph Industries Pty. Ltd. v. Comptroller of Stamps (Vic.) 91 A.T.C. 2001 ;
Relief for corporate reconstructions
Author:
de Gruchy, Rayne ; Platt, Stephen ;
Year:
1991
Subject:
Stamp Duty ;
Change of practice on rental business duty
Year:
1991
Subject:
Stamp Duty ; Rent ;
Stamp duty and discretionary trusts
Year:
1991
Subject:
Stamp Duty ; Trusts ; O'Donohue v. Comptroller of Stamps [1969] V.R. 431 ;
LIV Social
Footer