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  Miscellaneous 2008

Comparisons & contrasts: State land rich duty and Federal non-resident CGT rules

Source: QLD

Published Date: 10 Nov 2008

 

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This paper covers:

  • comparing the CGT and stamp duty regimes
  • taxable Australian real property (CGT) v real property (duty)
  • how indirect interests are treated
  • non-portfolio interest test (CGT) v ratio of land interests to total assets test (duty)
  • valuations and allocation of value to various assets
  • planning issues and relevant stamp duty cases.
Author(s)

Individual Session

Comparisons & contrasts: State land rich duty and Federal non-resident CGT rules

Author(s): Harry Lakis
Materials from this session:

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Details

  • Published By: Harry Lakis
  • Published On:10 Nov 2008
  • Took place at:Stamford Plaza, Brisbane

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 2008

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