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Finance Act 2022 inserted two new provisions, section 83DA and section 83DB, into the Stamp Duties Consolidation Act 1999 ("SDCA "). Each section provides for the repayment of stamp duty in the context of acquisitions of...more
The Consolidated Appropriations Act of 2021 (Public Law 116-260) (the Act) contains an important change in bankruptcy law beneficial to landlords of nonresidential properties. Among several amendments to the Bankruptcy Code...more
Lease incentives given by landlords to induce tenants to enter leases are a very common feature of the property landscape in Australia. These usually take the form of fit out contributions or rent abatements (or a combination...more