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Article
Property & Projects - What's News - 12 November 2012
This newsletter includes links to recent media releases, reports and judgments in relation to property and projects.
AustraliaReal Estate and Construction
Holding Redlich
Article
Stamp Duty – A Summary On The Existing Framework And Proposed Future Changes
Liability of transfer duty payment kicks in immediately on transfer of a dutiable property. In land contracts, this liability arises once the parties enter into a contract for sale.
AustraliaReal Estate and Construction
Vincent Young

Victorian Vendors To Pick Up The Land Tax Bill: Adjustments Of Land Tax Banned

It is longstanding conveyancing practice for the vendor's land tax liability to be included in the usual settlement adjustments between a vendor and purchaser.

AustraliaReal Estate and Construction

A broken marriage, transfer of property and a hefty tax bill

According to TR 2014/5, the transfer of matrimonial property is a dividend of an amount equal to the market value.

Release at your peril - Commissioner of Taxation v Park [2012] FCAFC 122

When the mortgage was released for settlement, the Commissioner was entitled to payment in priority to the mortgagee.

Norton Rose Fulbright Australia

Shift from Stamp Duty to Commercial and Industrial Property (C&IP) Tax in Victoria – Commercial Property Update

The new C&IP Tax will apply to commercial and industrial property transactions in Victoria on or after 1 July 2024.

Stamp duty update – Victoria

The article discusses some recent Victorian decisions affecting the assessment of stamp duty on property and trusts.

Holding Redlich

State Taxation Series: Issue #3 – exemption of Primary Production Land (PPL) outside greater Melbourne

Article considers PPL & the exemption available under s65 of the Act & discusses the definition of primary production under s64.

Pointon Partners

A guide to buying commercial premises

Buying a commercial property (warehouse, office building or retail space) is more complex than a residential property.

AustraliaCorporate/Commercial Law

Changes to transfer and landholder duty for resources exploration in Queensland

This alert outlines how the proposed amendments will change the duty liability for resources exploration in Queensland.

AustraliaEnergy and Natural Resources

2026-27 Budget Update: Key Changes To Australian State And Territory Taxes - Victoria, Northern Territory, Western Australia And Tasmania

Victoria, the Northern Territory, Western Australia and Tasmania have delivered their FY2026-27 budgets which include revenue initiatives relating to land tax and stamp duty.

Herbert Smith Freehills Kramer LLP

Additional duty for foreign purchasers of residential property in Victoria: a potential trap for discretionary trusts

Earlier this year the Victorian government made changes to the Duties Act 2000.

Appealing fines to Revenue NSW becoming an increasingly pointless exercise

More people are opting to go to court rather than appealing to Revenue NSW, due to a perceived unlikelihood of success.

Stacks Law Firm

Queensland Commissioner of State Revenue loses attempt to broaden definition of land in Duties Act

The Sojitz case should strike a death knell for other attempts to broaden personal "interests" in land, such as licences.

Stamp duty will be payable on certain transfers between spouses and domestic partners in Victoria

The exemption will apply only to transfers between spouses and domestic partners of their principal place of residence.

Pointon Partners

State Taxation Series: Issue #8 – Stamp duty reforms – should you hold your breath?

The discussed upheaval of state taxation laws and stamp duty is unlikely to be implemented with any immediacy.

Pointon Partners

Taxing sale proceeds: income or capital? - that is the question

The ATO recently published a draft 'property and construction website guidance' and is seeking industry consultation.

Cooper Grace Ward

Time for commercial lessees to pick up the land tax bill in Queensland?

This case marked a fundamental change to the party that bears the land tax liability in a commercial lease arrangement.

Two cases and a Bill - NSW duty and land tax surcharges impacting foreign buyers and landowners

The Federal bill will entitle state revenue authorities to levy surcharge taxes on citizens of the eight DTA nations.

Bartier Perry Solicitors

Proposed changes to Queensland land tax rules

The rate of land tax on Queensland landholdings will be calculated by reference to their Australia-wide landholdings.

McCullough Robertson

Showing 361–380 of 509 results

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