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State taxes update paper


This paper covers:

  • State Taxation Amendment Act 2019 (Vic)
  • duty on fixtures
  • economic entitlements
  • corporate reconstruction duty
  • foreign owner surcharges
  • land tax – principal place of residence – contiguous lots
  • State Taxation Acts Further Amendment Bill 2019.

Author profile

Nicholas Clifton ATI
Nicholas is a partner with Deloitte Australia’s Indirect Tax practice, and leads a team of state taxes specialists based in Melbourne. Nicholas specialises in stamp duty, land tax and various other state and territory imposts, including foreign owner surcharges, across all Australian jurisdictions. Nicholas has 18 years experience consulting on stamp duty and other state taxes. During that time, he has helped many large Australian and foreign groups deal with complex state taxes issues. His focus is on achieving optimal state taxes outcomes for his clients, including achieving significant stamp duty and tax savings wherever possible. - Current at 26 August 2021
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This was presented at VIC 7th Annual Tax Forum .

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