Jenny Lee

Jenny is a Partner in our Deal Advisory – Tax team, specialising in indirect tax.

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New South Wales Budget 2025 25 June 2025 The New South Wales Budget introduces key measures to incentivise investment, including new measures benefitting developers on new housing system and projects, as outlined by Jenny Lee, Benita Siswojo and Jie Ding.	Tasmania Budget 2025 2 June 2025 Tasmania Government unveils 2025-26 Budget with key initiatives for health, housing, and cost of living, as outlined by Jenny Lee, Jacqueline Wood and Sonali Priyansha.	Victoria introduces various state taxation measures – October 2024 11 November 2024 The Victorian Government has introduced several state taxation measures, some of which have now commenced from October 2024.
New South Wales Budget 2024 19 June 2024 The NSW Budget prioritises the key issues of housing, health and addressing cost of living pressures, but it also includes an increase in foreign investor surcharges and the freezing of land tax thresholds, as outlined by Jenny Lee, Jane Crisp and Varun Prasad.	Queensland Budget 2024 12 June 2024 There are wins for first home buyers and losses for foreign owners/purchasers in the Queensland Budget 2024-2025, as discussed by Jenny Lee, Alex Pringle and Rohana Salita.	Northern Territory Budget 2024 15 May 2024 Focussing on crime, community safety and employment, the Chief Minister and Treasurer delivers the Northern Territory Budget 2024-25, as outlined by Jenny Lee and Dihan Fernando.
The changes in Victoria’s new taxation laws 4 December 2023 Victoria’s new State Taxation Acts and Other Acts Amendment Bill 2023 has passed both Houses of State Parliament with several amendments. Sarah Shaw and Ben Stark outline key changes in the Bill.	Proposed changes to Victoria’s taxation laws 9 October 2023 Legislation currently before Victoria’s Parliament proposes a number of changes to the state’s taxation and land valuation laws, as outlined by Sarah Shaw, Ben Stark, Jenny Lee and Robert Nguyen.	New South Wales Budget 2023 20 September 2023 Significant stamp duty and land tax changes have been proposed by the NSW Government, as detailed by Robert Nguyen, Jenny Lee and Sarah Shaw.
Changes ahead for NSW state taxation as Government introduces legislation 7 August 2023 As outlined by Sarah Shaw and Jacqueline Wood, the legislation seeks to introduce various reforms across NSW state taxes, including the introduction of state penalties for breaches of confidential tax information.	Victorian Tribunal decision casts wide net on ‘associated transaction’ for landholder duty 7 July 2023 This decision may have implications for fund raisings given the wide view taken on what is an “associated transaction” for Victorian landholder duty purposes, as outlined by Sarah Shaw, Jenny Lee, Robert Nguyen and Jacqueline Wood.	South Australia Budget 2023 16 June 2023 Maintaining the commitment not to introduce any new or increased taxes, the South Australian Government delivered the 2023-24 Budget with a clear focus on health, housing and cost-of-living, as outlined by Jenny Lee and Dihan Fernando.
Victorian duty and land tax treatment of CCIVs announced 2 June 2023 Victoria is the first state or territory to introduce specific provisions for corporate collective investment vehicles (CCIVs), as outlined by Sarah Shaw and Tessa Livingston.	Tasmanian Budget 2023 26 May 2023 Tasmania’s taxation revenue is estimated to be $1.685 billion during 2023-24, which is a $71.2 million increase compared to the 2022-23 Budget, as outlined by Jenny Lee, Jane Crisp and Priya Singh.	Victorian Budget 2023 24 May 2023 Significant stamp duty reform dominates the Victorian Budget 2023-2024, as discussed by Sarah Shaw, Jenny Lee, Robert Nguyen and Alex Pringle.
Northern Territory Budget 2023: Fiscal overview 10 May 2023 Jenny Lee, Mark Latham and Bonnie Baker summarise the NT Budget, which included the abolition of stamp duty on the conveyance of non-land property from 9 May 2023.	Queensland announces build-to-rent tax incentives 4 April 2023 As detailed by Sarah Shaw and Priya Singh, the Queensland announcement comes off the back of some other build-to-rent developments that are occurring in the state without additional government support.	Queensland land tax changes likely to create additional costs for multi-jurisdiction landowners 9 September 2022 The Queensland land tax rate bracket will soon be based on the value of a taxpayer’s total Australian land, resulting in a form of bracket creep, as detailed by Robert Nguyen, Jenny Lee and Sarah Shaw.
ACT Government’s 2022-23 Budget includes build-to-rent initiative 4 August 2022 Revenue measures are limited to the ACT’s continuing progressive abolition of conveyance duty, offset by increases in annual rates, which ties into a new build-to-rent initiative, as outlined by Jenny Lee and Dorian Beaver.	Northern Territory Budget 2022-23 12 May 2022 NT Chief Minister and Treasurer Michael Gunner delivered the 2022-23 NT Budget on Tuesday 10 May 2022.	Proposed NSW stamp duty changes will broaden the duty base 28 March 2022 As discussed by Robert Nguyen, Jenny Lee and Sarah Shaw, this bill proposes to make a number of important changes in relation to stamp duty and land tax, among other state taxes.
Navigating Australia’s stamp duty rules in 2022 8 March 2022 Robert Nguyen, Jenny Lee and Sarah Shaw highlight some of the potential traps that arise across Australia due to lack of uniformity in stamp duty rules.	Windfall gains to be taxed under new Victorian legislation 19 October 2021 As outlined by Jenny Lee and Mark Latham, a bill before the Victorian Parliament not only introduces a windfall gains tax, but also contains other tax amendments to various state legislation.	ACT 2021-22 Budget: A budget to keep Canberra’s economy moving 8 October 2021 Setting out the Territory’s largest ever infrastructure program, the Government announced a $5 billion investment in infrastructure over the next five years.
Tasmanian Budget 2021-22: ‘Securing Tasmania’s Future’ 30 August 2021 Premier and Treasurer of Tasmania Peter Gutwein delivered the 2021-22 State Budget on Thursday 26 August 2021.	South Australia 2021 Budget: Strong GST, stamp duty receipts help shrink debt 23 June 2021 As discussed by Jenny Lee and Mark Latham, the SA Government’s budget position has improved this financial year due to better than expected GST and stamp duty receipts.	NSW Government releases property tax ‘progress paper’ 11 June 2021 The State Government’s property tax proposal would provide a choice for taxpayers to pay an annual property tax rather than stamp duty and land tax.
NSW Government releases land tax build-to-rent guidelines 15 February 2021 Although the guidelines have been released, as discussed by Jenny Lee and Jane Crisp, there are a number of areas where further material will need to be provided.	NSW Stamp Duty and Land Tax proposed changes – Impact on institutional investors 26 November 2020 As outlined by Simon Clark, Jenny Lee, Tony Mulveney and Grant Mackinlay, the proposal has implications for investors in both commercial and residential property.	Tasmania 2020-21 Budget: ‘Rebuilding a stronger Tasmania’ 12 November 2020 The Tasmanian Government is looking at infrastructure spending to rejuvenate the Tasmanian economy, as discussed by Jenny Lee, Michelle Bennett and Lachlan Walsh.