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Topics: Property and planning law

Duty considerations muddy the waters

A recent decision of the Queensland Supreme Court has highlighted the complexity in determining the duty payable on a commercial transaction and the consequences that can follow where the parties disagree on the duty liability.

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Taxing sale proceeds: income or capital? That is the question

Taxpayers and the ATO often grapple with whether proceeds from the sale of property are on capital account or revenue account. The issue continues to generate disputes and litigation. This is often because there are concessions available for sales of property on capital account. But sometimes it is about whether

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