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Leases and the fiscal sword of Damocles
Record ID:
41600
Format:
LIJ Article
Year:
2009
Author:
Teo, Eu-Jin ;
Subject:
Taxation ; Leases ; Stamp Duty ; Duties ;
Source:
LIJ (2009) 83 No 12
Date_of_entry:
10/12/2010
Legislation:
Stamps Act 1958 (Vic)
Duties Amendment Act 2009 (Vic)
Duties Act 2000 (Vic)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1999 (ACT)
Notes:
Amendments to the Duties Act 2000 (Vic) have left issues regarding its transfer duty general anti-avoidance provision unresolved and problematic.
Section:
Feature
Cases:
FCT v Peabody (1994) 181 CLR 359 ; FCT v Consolidated Press (2001) 207 CLR 235 ; Avon Downs v FCT (1949) 78 CLR 353 ; DFCT v Purcell (1921) 29 CLR 464 ;
Month:
December


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Year:
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Subject:
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Author:
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Year:
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Subject:
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LIV Social
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