Commissioner of State Revenue v Lend Lease Development Pty Ltd

JurisdictionAustralia Federal only
CourtHigh Court
JudgeFrench CJ,Hayne,Kiefel,Bell,Keane JJ
Judgment Date10 December 2014
Neutral Citation[2014] HCA 51
Date10 December 2014
Docket NumberMatter No M74/2014 to M79/2014 Matter No M81/2014
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1 cases
6 firm's commentaries
  • Stamp duty update - transfer of put and call option and assessing the consideration for the sale of land under development agreements
    • Australia
    • Mondaq Australia
    • 3 Marzo 2015
    ...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......
  • Stamp duty changes in NSW: options and development contracts
    • Australia
    • Mondaq Australia
    • 9 Marzo 2015
    ...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......
  • Key issues for over station developments.
    • Australia
    • Mondaq Australia
    • 14 Agosto 2018
    ...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......
  • Major property developer hit for extra transfer duty
    • Australia
    • Mondaq Australia
    • 2 Febrero 2015
    ...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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