Talking Tax – Issue 127

By Hall & Wilcox July 29, 2018

Case law
VIC transfer duty: exemption for property passing to unitholders unavailable

In Lincara Pty Ltd v Commissioner of State Revenue [2018] VCAT 1060, the Taxpayer sought review of a decision of the Commissioner to impose duty of $412,500 on the transfer of three rural properties (Properties) from a unit trust (Unit Trust) to the Taxpayer in its capacity as trustee of a superannuation fund (Super Fund).

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