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State Taxes, Stamp Duty, State Tax Disputes, Taxation Nicholas Clifton State Taxes, Stamp Duty, State Tax Disputes, Taxation Nicholas Clifton

New Draft Victorian Revenue Ruling imposes stamp duty on apportioned land tax and windfall gains tax

The Victorian State Revenue Office has issued a draft revenue ruling “Land transfer duty - Consideration - Assumption of tax liabilities” for comment that seeks to impose a new stamp duty on adjustments at settlement of property transfers.  This is an Australian first tax and will penalise commercial and other property transfers.

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Business Contracts, Taxation, State Taxes, Stamp Duty, State Tax Disputes Nicholas Clifton Business Contracts, Taxation, State Taxes, Stamp Duty, State Tax Disputes Nicholas Clifton

Alphington Developments Pty Ltd v Commissioner of State Revenue – payments made by vendor could not reduce purchase price for stamp duty purposes

The Victorian Supreme Court in Alphington Developments Pty Ltd v Commissioner of State Revenue [2025] VSC 709 considered the dutiable value for a transfer of land under paragraph 20(1)(a) of the Duties Act 2000 (Vic) and whether payments required to be made by the vendor under a contract were able to reduce the headline purchase price for stamp duty purposes.

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