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The lease/licence distinction in duties paper

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Published on 25 Jul 19 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • transfer duty on dealings in leases
  • interaction with landholder duty rules
  • distinguishing a lease from a licence.

Author profiles

Katrina Parkyn
Photo of author, Katrina PARKYN Katrina is a Partner in the Tax group at King & Wood Mallesons. Based in Brisbane, she routinely advises on transactions Australia-wide across a broad spectrum of income tax, stamp duty and GST issues. Her experience includes advising on major infrastructure, resources and funds management. - Current at 15 August 2022
Click here to expand/collapse more articles by Katrina PARKYN.
Gregory Protektor
Greg Protektor is a Partner in the Tax group at King & Wood Mallesons. Greg's work involves high volumes of deal making and managing regulatory scrutiny on key tax risks. Greg has notable roles for leading Australian businesses where he supports clients across a wide range of industries including financial lines, insurance, construction, telecommunications and resources. He is also regularly sought out for his expertise on tax issues arising in mergers and acquisitions and property-based deals. - Current at 04 July 2023

 

This was presented at 19th Annual States’ Taxation Conference .

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