Aggregated transactions
When several dutiable transactions are related (i.e. together they substantially form one arrangement) they are aggregated. This means that multiple transactions can be treated as a single transaction when calculating transfer (stamp) duty.
In this webinar, we will work through when and how to aggregate transactions, discuss examples and improve your overall knowledge.
Agenda
- Section 30—aggregation
- Aggregation toolkit
- Transfer duty rates
- Estimator and calculator
- Case studies
- where no concession applies
- where a home concession applies
- Stamping aggregated matters
- Objection rights and process