Commissioner of State Revenue v Lend Lease Development Pty Ltd
| Jurisdiction | Australia Federal only |
| Court | High Court |
| Judge | French CJ,Hayne,Kiefel,Bell,Keane JJ |
| Judgment Date | 10 December 2014 |
| Neutral Citation | [2014] HCA 51 |
| Date | 10 December 2014 |
| Docket Number | Matter No M74/2014 to M79/2014 Matter No M81/2014 |
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1 cases
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Commissioner of Taxation v Burswood Nominees Limited as trustee for the Burswood Property Trust
...Div 126 was an inquiry that “begins in the agreements the parties made”, referring to Commissioner of State Revenue (Vic) v Lend Lease [2014] HCA 51; (2014) 254 CLR 142 (Lend Lease) at [51]. Her Honour stated that there were four sets of transactional documents to consider: the Promotion Ag......
6 firm's commentaries
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Stamp duty update - transfer of put and call option and assessing the consideration for the sale of land under development agreements
...the High Court handed down its decision in the matter of Commissioner for State Revenue v Lend Lease Development Pty Ltd & Ors [2014] HCA 51. The decision has emphasised the importance of clearly identifying and establishing the whole consideration moving the sale of the dutiable assets......
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Stamp duty changes in NSW: options and development contracts
...the High Court handed down its decision in the matter of Commissioner for State Revenue v Lend Lease Development Pty Ltd & Ors [2014] HCA 51. The decision has emphasised the importance of clearly identifying and establishing the whole consideration moving the sale of the dutiable proper......
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Key issues for over station developments.
...ISSUES Stamp duty continues to be an area of concern (see Commissioner of State Revenue and Lend Lease Development Pty Ltd and others [2014] HCA 51). The GST treatment of the transactions needs to be addressed early - particularly having regard to the attribution There also needs to be an a......
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Major property developer hit for extra transfer duty
...the recent case of Commissioner of State Revenue v Lend Lease Development Pty Ltd [2014] HCA 51 the High Court was asked to decide on the method of calculating transfer duty on a major property Victorian Urban Development Authority (VicUrban) was the owner of a number of parcels of land in ......
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