Catchwords
Stamp duties – Where land intended to be subject of managed investment scheme – Contract of sale between vendor, responsible entity of scheme and custodian of scheme property – Transfer pursuant to contract made to custodian alone – Ad valorem duty paid on contract – Whether transfer liable to ad valorem duty – Whether transfer to custodian was a transfer made to the purchaser within s 54(6) Stamp Act 1894 (Q).
Words and Phrases: "made to the purchaser".
Managed Investments Act 1998 (Cth).
Stamp Act 1894 (Q) – ss 54(1), 54(3), 54(6), 54(6A).