In this session, Catherine Hallgath will be looking at the recent amendments made to the Duties Act 1997 (NSW), more specifically the charging of duty on a change in beneficial ownership of dutiable property in respect of leases and lease transactions. The session will consider what kinds of leasing transactions fall within the duties net, particularly what types of arrangements could trigger the requirement to pay duty in respect of surrenders and terminations of leases.

This session was recorded during the Specialist Accreditation Conference 2023.