Top hatting arrangements
Exemption - marketable securities 'top hatting' arrangements
Effective 1 July 2008, no duty is chargeable on a transfer, or an agreement for the sale or transfer, of marketable securities or a land holder acquisition, if the Chief Commissioner is satisfied that the transaction is made to give effect to a scheme that would qualify as a roll-over under subdivision 124-Q of the Income Tax Assessment Act 1997 of the Commonwealth.
Last updated: 04-Jun-2010