A broad interpretation of the definition of a retail lease in Victoria has again been supported by the courts. Section 4(1) of the Retail Leases Act 2003 (Vic) (RLA) defines 'retail premises' to include 'the sale or hire of goods by retail or the retail provision of services' but does not further define these terms.
There have been many recent changes in the way that conveyancing is completed for the sale and purchase of property, with property transactions now being handled in the digital environment.
The Victorian Government has announced further changes to stamp duty in Victoria under the 2017-2018 State Budget.
Subject to the passing of enabling legislation the Victorian Government has announced the following changes to stamp duty and land tax: