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Selected Problems in Stamp Duty - ATAX0414
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.125 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Programs 9250 or 9260 or 9255
 
 
Excluded: ATAX0314, ATAX0514
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

Stamp duty is an important consideration in most commercial activities and failure to take account of the stamp duty implications of a transaction can be serious. The imposition of stamp duty is a matter left to the individual states and there are both similarities and differences between the states. This course is mainly concerned with the broad principles of stamp duty and with the problems it raises.
An understanding of stamp duty is important to any student seeking to fully understand the Australian tax system.


Recommended Prior Knowledge

None

Course Objectives

This course aims to critically analyse the structure and concepts behind state stamp duties in Australia. It covers the main rules and gives a working familiarity of the main problem areas. The course is also designed to provide students with an opportunity to focus their attention on issues specific to their own jurisdiction.

Main Topics

  • General principles
  • Transfers
  • Agreements for sale of property
  • Trusts
  • Marketable Securities
  • Mortgages

Assessment

1 research paper
1 exam

Course Texts

Prescribed
There is no prescribed textbook for this course.

You must purchase or have access to the following publications:
  • Stamp Duties, Sydney, CCH (especially New South Wales and ACT service, Victoria and Tasmania service, and Queensland service) - this loose-leaf service is available in the UNSW Law Library; or
  • Zipfinger F, Brody F and D'Angelo N, Australian Stamp Duties Law (Sydney: Butterworths, 1994 - this service may be accessed online through the UNSW library on Sirius, the database being LexisNexis AU; or
  • Mann JG, The Law of Stamp Duties in Queensland (Qld: Law Book Co, 1994) - this loose-leaf service is available in the UNSW Library (level 8, call number L/ KM337.5/M3/1); or
  • Hill G, Stamp Duties (NSW & ACT) (Sydney: Law Book Company) - this loose-leaf service is available in the UNSW Library (Level 8, call number L/ KM337.3/H1/2 /(1))
  • You may also view all stamp duties legislation on the various state parliament websites. A useful portal for all relevant stamp duty legislation (as well as State Revenue Offices and the courts) may be found at http://www.stampduty.com.au
The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:
  • Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003)
  • Stuhmcke A, Legal referencing (Sydney: Butterworths, 3rd ed, 2005)
  • Australian guide to legal citation (Melbourne University Law Review Association, 2nd ed, 2002) - Available from http://mulr.law.unimelb.edu.au/aglc.asp
Recommended
Refer to Course Profile supplied by Lecturer.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.