Razzy

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Razzy Part 3 – what is ‘in connection with’ ceasing to be a member of a super fund for the section 40 duty exemption?

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Razzy Part 3 – what is ‘in connection with’ ceasing to be a member of a super fund for the section 40 duty exemption?

This final part of our 3 part series on the decision of Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue [2021] VSC 124 looks at the requirement under the super fund to super fund duty exemption (as contained in section 40 of the Duties Act 2000 (Vic) (Act)) that a person ceases to be a member of a complying superannuation

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Razzy Part 2 – Does the super fund to super fund duty exemption apply to the redemption of units?

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Razzy Part 2 – Does the super fund to super fund duty exemption apply to the redemption of units?

In this part 2 of our series on the decision of Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue [2021] VSC 124 we look at whether the exemption in section 40 of the Duties Act 2000 (Vic) (Act) includes transactions other than transfers.

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Razzy Part 1 – Are exempt transfers aggregated for landholder duty?

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Razzy Part 1 – Are exempt transfers aggregated for landholder duty?

The recent Supreme Court of Victoria decision of Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue [2021] VSC 124 is a seminal decision as it provides much sought clarification on the application of various aspects of Chapter 3 of the Duties Act 2000 (Vic) (Act)