Legal Insights

Stamp Duty and Vendor Payments: Lessons from Alphington Developments Pty Ltd v Commissioner of State Revenue
Alasdair Woodford Alasdair Woodford

Stamp Duty and Vendor Payments: Lessons from Alphington Developments Pty Ltd v Commissioner of State Revenue

The Supreme Court decision in Alphington Developments Pty Ltd v Commissioner of State Revenue [2025] VSC 709 clarifies how stamp duty (land transfer duty) is assessed on the transfer of land. Specifically, the Court in this decision held at that payments made by a vendor to remediation and demolition works do not reduce the consideration under a contract of sale when assessing stamp duty.

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Vacant Residential Land Tax and ‘Uninhabitable’ Property – KES v Commissioner of State Revenue [2026] VCAT 75
Tax Alasdair Woodford Tax Alasdair Woodford

Vacant Residential Land Tax and ‘Uninhabitable’ Property – KES v Commissioner of State Revenue [2026] VCAT 75

The matter of KES v Commissioner of State Revenue [2026] VCAT 75 considered whether the property in question was both ‘residential land’ and ‘vacant’ as defined in the Land Tax Act 2005 (Vic) and therefore, whether vacant residential land tax had been correctly applied by the Commissioner. The Victorian Civil and Administrative Tribunal found that despite the property being in disrepair, it was capable of being used for residential purposes and had been vacant for at least six months in the relevant land tax year.

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Preserving intergenerational wealth - key considerations in family law proceedings
Business Structuring, Business Succession, Family Business, Family Law, Separation and Divorce, Succession Planning Harwood Andrews Business Structuring, Business Succession, Family Business, Family Law, Separation and Divorce, Succession Planning Harwood Andrews

Preserving intergenerational wealth - key considerations in family law proceedings

The decision in Caldwell and Caldwell [2025] FedCFamC1F 506 (Caldwell) reaffirmed the position that while the Federal Circuit and Family Court (Court) has broad powers in respect to family law disputes, its powers are not limitless. In the context of preserving intergenerational wealth, particularly where long-standing family-operated businesses are involved, Caldwell provides welcomed reassurance that where trusts are established and structured effectively, for a clear genuine purpose, they can successfully limit assets from the reach of the Court.  

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Victorian Government - Proposed Imposition of Stamp Duty on Adjustments made for Land Tax and Windfall Gains Tax
Tax Tayla Berger Tax Tayla Berger

Victorian Government - Proposed Imposition of Stamp Duty on Adjustments made for Land Tax and Windfall Gains Tax

The Commissioner of State Revenue has released draft revenue ruling, Draft-DA-70: Land Transfer Duty – Consideration – Assumption of Tax Liabilities (Draft Ruling) seeks to impose land transfer (stamp) duty on adjustments made for certain taxes at settlement of a property transaction, by treating those adjustments as dutiable consideration.

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Who are a Charity’s “Responsible Persons”?
Governance, Corporate Advisory, Not For Profit Hugo le Clerc Governance, Corporate Advisory, Not For Profit Hugo le Clerc

Who are a Charity’s “Responsible Persons”?

If your organisation is a registered charity with the Australian Charities and Not-for-profits Commission (ACNC), you are required to notify the ACNC of the appointment of people responsible for governing the charity. These are known as “Responsible Persons”. Essentially, they are entrusted with making decisions on behalf of the charity and determining how the organisation should be run.

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AML/CTF Series: AUSTRAC Releases Core Guidance 
Hugo le Clerc Hugo le Clerc

AML/CTF Series: AUSTRAC Releases Core Guidance 

As covered in our previous article series (link), amendments to the Anti Money Laundering and Counter Terrorism Financing Act 2006 (Cth), extending anti money laundering (AML) and counter terror financing (CTF) obligations to additional professional service sectors, will take effect from the 1 July 2026.

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AML/CTF series: What should law firms do with existing clients and matters on 1 July 2026?
Hugo le Clerc Hugo le Clerc

AML/CTF series: What should law firms do with existing clients and matters on 1 July 2026?

With the passing of the Anti-Money Laundering and Counter-Terrorism Financing Amendment Act 2024 (Cth) (Act), law firms will soon be subject to the expanded anti-money laundering (AML) and counter-terrorism financing (CTF) regime. The Act captures firms of all sizes, from sole practitioners handling conveyancing to large commercial practices with trust accounts, with core obligations for law firms and conveyancers commencing on 1 July 2026.

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Harwood Andrews Principal Lawyer Daniel Fullerton Recognised as LIV Accredited Specialist
Harwood Andrews Harwood Andrews

Harwood Andrews Principal Lawyer Daniel Fullerton Recognised as LIV Accredited Specialist

Harwood Andrews congratulates Daniel Fullerton, Principal Lawyer in our Disputes team, on his recognition as a Law Institute of Victoria (LIV) Accredited Specialist in Commercial Litigation Law.

This prestigious accreditation reflects Daniel’s expertise and experience in commercial litigation and adds to our team of LIV-accredited specialists, reinforcing our commitment to excellence for our clients.

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Changes to the First Home Guarantee Scheme: What does it mean for first homebuyers
Banking and Finance, Conveyancing, Property & Financial, Property Development, Property Tax, Property Law Vittoria De Stefano Banking and Finance, Conveyancing, Property & Financial, Property Development, Property Tax, Property Law Vittoria De Stefano

Changes to the First Home Guarantee Scheme: What does it mean for first homebuyers

From 1 October 2025, changes to the Home Guarantee scheme will come into effect for Australians looking to purchase their first home. The scheme will allow all first home owners eligible under the scheme to purchase a property with a 5% deposit with no income eligibility requirements and increased price caps on the value of property.

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