There are different types of options: options per se, conditional contracts, and offers with consideration not to revoke. These are set out in Laybutt v Amoco. The different types of options have different legal and taxation effect, in particular with Stamp Duty. Dr....
22/3/24 Dr Campbell Rankine: Archibald Howie Pty Ltd v Commissioner of Stamp Duties on transfer of shares, Stamp Duty and what constitutes property and Hunter v Moss [1994] WLR 452 on declaring trust over fungibles Dr Campbell Rankine:...
8/3/24 Dr Campbell Rankine: Continuing Adamson v Hayes on the writing requirement for transfers of interests in land under a trust, then Archibald Howie on transfer of shares, Stamp Duty and what constitutes property. Then starting Archibald Howie Pty Ltd v...
2/2/24 Dr Campbell Rankine: Continuing Adamson v Hayes on the writing requirement for transfers of interests in land under a trust, then Archibald Howie on transfer of shares, Stamp Duty and what constitutes property. Dr Campbell Rankine:...
 David Marks KC on Nareng Subdivision v Hudson on GST on land subdivisions, enterprise David Marks KC: https://davidwmarks.com/ https://davidwmarks.com/wp-content/uploads/2024/02/Paper-Nerang-Subdivision-v-Hutson-20240223.pdf Full case available here:...
Dr Bernie Walrut: Trinity College v CST on Payroll Tax exemptions. Full case avaliable here: https://jade.io/article/1058967Â Dr Bernie Walrut: https://www.murraychambers.com.au/chambers-members/bernard-bernie-walrut Redirect to tax training...
