Miscellaneous 2007

Land rich duty

Source: National

Published Date: 27 Jul 2007

 

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This paper reviews a number of topical issues involving land rich duty, including:

  • the meaning of 'land' and the differences between the states and territories as to what the concept includes
  • the different treatment between the states and territories of:
    • thresholds including categories of excluded property
    • tracing provisions
    • the calculation of duty
    • trusts
  • the treatment of listed companies and the impact of stapling including (the effect of the Amatek and Westpac Custodian decisions).

Individual Session

Land rich duty

Author(s): Fiona Giuseppi
Materials from this session:

Details

  • Published By: Fiona Giuseppi
  • Published On:27 Jul 2007
  • Took place at:Hyatt Hotel, Canberra

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2007

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