NCAT affirms application of transfer duty to variation of trust deed

A recent NCAT decision applies the new ‘beneficial ownership’ provisions in the context of discretionary trust variation.

30 June blues

Picture this: your client wants to gift their capital gains but they’re dragging their feet and end of financial year is approaching…

Practical tips on claiming NSW Primary Production Duty Exemption

Showing Revenue NSW you are eligible for the PPE can be tricky. Find out what you will need to be successful first time.

The not-so-ordinary meaning of ‘ordinarily resident’

Jen McMillan unpacks the Court’s narrow interpretation of ‘ordinarily resident’ and provides valuable practice notes and updates on residential land purchasing.

Changing trustees and landholder duty pain

Consider the landholder duty provisions whenever shares in a company or units in a unit trust are being transferred in landholding entities.

GST considerations: Don’t always run with the sheep

Solicitors should be aware when ‘GST free supply of farmland’ is applicable and whether the purchaser intends to ‘carry on a business’.

The limited retainer – carving out property taxes

The importance of limiting retainers for property conveyances.

Purchaser surcharge duty: risk management tips for solicitors

With Revenue NSW audits on the rise, we set out the extra precautions you should consider when acting for ‘foreign persons’ in real property transactions.

GoFundMe: The gift that keeps on giving?

A closer look at the complex legal issues raised by crowdfunding platforms such as GoFundMe.