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NSW Duties Act: charging the land

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Published on 01 Nov 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

For decades, the NSW landholder duty provisions have imposed a liability on acquirers of interests in entities holding NSW real property. However, the ability to collect this revenue in cases where a liable party is located offshore, with no directly held Australian assets, has been limited.

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Cullen Smythe CTA
Cullen is the New South Wales Commissioner of State Revenue, a position he has held since 2016. Prior to joining Revenue NSW Cullen worked for almost 20 years as an advisor specialising in state taxation matters across all Australian jurisdictions. - Current at 22 February 2021
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