000 00764cab a2200229 4500
001 ABS45069
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u50827
041 _aeng
100 _aSteiner, P
245 _aOptions and conditional contracts
260 _c1991
350 _a0
490 _aEstates Gazette
_v(9127) 13 July 1991, 70-87(2)
520 _aSets out the tax position of the landowner involved in options or conditional contracts on his land, with the main issue being, not the amount of tax to be paid, but the timing of payments and advantages ensuing from this.
650 _aContracts
_96232
650 _aPROPERTY DEVELOPMENT
650 _aSTAMP DUTY
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c31723
_d31723