In this episode, the focus shifts to the practical examples of the application of the new CIPT law through two detailed case studies. The first case study examines a purchase of a commercial warehouse, how the CIPT regime will impact the property and discuss the possibility of obtaining government finance for that last stamp duty payment. The second case study delves into the ‘change-of-use’ duty that is applicable when a property that is already part of the new CIPT regime is subsequently redeveloped from industrial to residential.