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IP licences and state-based transfer duty
Ipso Facto Clauses in commercial contracts are subject to a stay on enforcement as of 1 July 2018. This stay may be extended by a Court, and there are exclusions as prescribed by regulations and declarations.
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Transfer duty exemption for small business restructures
The Queensland Commissioner of State Revenue has issued a public ruling outlining potential exemptions from transfer duty for eligible small business entities undergoing a restructuring. Get the full details of the ruling, its implications and eligibility requirements here.
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Transfer Duty and loans
Transfer Duty in Queensland: does it apply to loans? This article explores the Duties Act 2001 (Qld) and what constitutes a dutiable transaction and dutiable property. Find out if transfer duty applies to loans and learn more about the implications of loan agreements.
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Transfer Duty and issuance of units in a unit trust
Discover how Queensland transfer duty is applied to dutiable transactions and what it means for your trust. Click through to the article for a comprehensive guide to the Duties Act 2001 (Qld).
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Transfer Duty in business acquisitions
This article explores the application of transfer duty in business acquisitions, including what it is, what is a dutiable transaction, dutiable property, dutiable value, unencumbered value, when it is determined, and who must pay.