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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)

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Sladen snippet: Victorian relief measures in response to the bushfires and COVID-19 pandemic now law

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Sladen snippet: Victorian relief measures in response to the bushfires and COVID-19 pandemic now law

As of 1 May 2020, the State Taxation Acts Amendment (Relief Measures) Act 2020 (Vic) introduces various changes to land transfer duty and payroll tax relief measures as part of the government’s response to provide relief measures for bushfire affected areas and the COVID-19 pandemic.