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Dealing with state revenue authorities regarding stamp duty and land tax paper

Published on 16 Sep 21 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Revenue powers of investigation and recent areas of interest
  • Reassessment periods
  • Obligations to inform the revenue of changes to liability and eligibility for exemptions
  • Penalties and interest
  • Responding to requests and dealing with authorities
  • Applying for private rulings
  • Applying for refunds.

Author profiles

Rosalie Cattermole CTA
Rosalie is a Special Counsel at Arnold Bloch Leibler specialising in stamp duty Australia wide. Prior to recently moving back to Victoria, Rosalie was the founding Chair of The Tax Institute’s Queensland’s State Taxes Committee and a Queensland State Councillor for The Tax Institute. Rosalie has a strong background in both indirect and direct taxes with over 17 years of experience acting for a broad range of clients including private groups and high net worth individuals. She has significant experience across the property and mining sectors. Rosalie holds a Master of Taxation from Monash University and is a regular presenter for The Tax Institute. - Current at 21 September 2021
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Andrew Spierings ATI
Andrew Spierings, ATI, is a barrister at the Victorian Bar. He practises in federal and state taxes, equity and trusts, deceased estates and general commercial disputes. He also accepts briefs in family law matters with significant tax, trusts or commercial issues. Prior to the Bar, Andrew was a Senior Associate in the taxation practice at Arnold Bloch Leibler in Melbourne with experience in a range of income tax, GST and state taxes issues. At ABL, he had an extensive practice in tax advice and disputes, particularly for high-net-wealth families and their groups. He also oversaw day-to-day operation of the firm’s national state taxes practice with a particular focus on stamp duties and land tax. Coming from a beef property in West Gippsland, Andrew also has a particular interest in matters with agricultural or related issues. Andrew holds a Bachelor of Laws (with First Class Honours) and a Bachelor of Commerce from Monash University. - Current at 05 May 2025
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