Stamp Duty on Call Option Fees
On 19 May 2022, the State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 (NSW) (‘the Act’) received Royal Assent. The Act operates to broaden the current duty coverage in NSW, introducing significant changes to the Duties Act 1997 (NSW). One of these significant changes include the imposition of duty when granting put and/or call […]