000 00814cam a2200217 4500
001 ABS64452
008 010822n2001 000 0 eng u
035 _a(Sirsi) u114261
100 _aHutton, M
245 _aStamp duty alert
260 _c2001
490 _aTaxation
_v147(3818) 2 August 2001, 442-445(4)
520 _aExamines the rules which determine how much stamp duty a purchaser is liable to pay. Article seeks to be an introduction to the principle of stamp duty and the means of identifying the consideration for stamp duty. Provides examples to illustrate different aspects of identifying the consideration.
590 _aABS
650 _aSTAMP DUTY
650 _aCONSIDERATION
650 _aFINANCE ACT 2000 S126
650 _aSTAMP ACT 1891 S55(2)
690 _aTAXATION
942 _n0
999 _c68059
_d68059