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STAMP DUTY - Coggle Diagram

- - - - Full exemption
        
        transfer is to achieve GEO
        
        co referred to as transferee incorporated in Mas
        
        transfer of property occurs between associated co
      - Withdrawal
        
        consideration wholly/partly provided or received by non-associated
        
        property previously transferred by non associated co
        
        cease to be associated by reason of change in % issued sh cap within 3y from date of transfer
        
        transferee co dispose of property that has acquired within 3y from date of transfer
    - - Full exemption
        
        conveyance must be executed within 12m of registration new transferee co
        
        new co must be registered within 6m issued share cap has been increased
        
        M&A of transferee co must have an object to allow acq of another co
        
        existing co transfer either 90% sh cap or its buss taking to transferee
        
        transferee must pay >=90% of consideration in form of transferee's sh
      - Withdrawal
        
        declaration made in app found to be untrue
        
        if existing co sells of sh in transferee co within 3y