| 000 | 01059cam a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS66481 | ||
| 008 | 030226n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u121428 | ||
| 100 | _aEvans, J. | ||
| 245 | 2 | _aA duty to stamp | |
| 260 | _c2002 | ||
| 490 |
_aEstates Gazette _v(0250) 14 December 2002, 109(1) |
||
| 520 | _aExamines draft legislation on the new stamp duty regime and the issues involved in introducing a fairer system. The new stamp duty will be chargeable on transactions rather than be restricted to documents and purchasers will be responsible for notifying and paying any duty; paying stamp duty will become compulsory rather than a 'voluntary' tax. Focuses on the transactions that will be subject to this new tax. Concludes that it will be easier to assess the effect of the tax on the commercial property market once the remaining draft legislation has been published. | ||
| 590 | _aABS | ||
| 650 | _aSTAMP DUTY | ||
| 650 | _aCOMMERCIAL PROPERTY TRANSACTIONS | ||
| 690 | _aTAXATION | ||
| 700 | _aRodrigues, M. | ||
| 942 | _n0 | ||
| 999 |
_c72155 _d72155 |
||