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