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Revenue Legislation Further Amendment Act 2024 guide

A guide for property professionals on the key amendments to the Duties Act 1997, under the Revenue Legislation Further Amendment Act 2024.

Chapters

1. Overview

Introduction to the Revenue Legislation Further Amendment Act 2024.
2. Break-up of marriages and other relationships

Amendment to the exemption for break-up of marriages and other relationships.
3. Declaration of a bare trust exemption

Amendment that introduced an exemption for declarations of bare trust for certain transfers of business property between family members.
4. Qualified investors in wholesale unit trusts

Amendment to qualified investors in a wholesale unit trust.
5. Corporate Collective Investment Vehicle

Amendment to clarify the tax treatment of Corporate Collective Investment Vehicles.
6. Tax avoidance schemes

Amendment to tax avoidance schemes in the Taxation Administration Act 1996.
7. Other amendments

Other amendments in the Revenue Legislation Further Amendment Act 2024.
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1. Overview