Rakmy Pty Ltd v Commissioner of State Revenue [2017] VSC 237

TAXATION – Changes in beneficial ownership of dutiable property – Dutiable property becoming the subject of a different trust – Relevance of dutiable property nevertheless continuing to be held by the same trustee – Costa & Duppe Properties Pty Ltd v Duppe [1986] VR 185 – Chief Commissioner of Stamp Duties v ISPT Pty Ltd (1998) 45 NSWLR 639 – CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53;(2005) 224 CLR 98 – Trust Company of Australia Ltd (as trustee for the Clayton 3 Trust) v Commissioner of State Revenue (2007) 19 VR 111 – Duties Act 2000 s 7(2), (4), ss 8, 12 and 36B. Click here