Miscellaneous 2009

Landholder duty and the connected entity exemption

Source: Western Australia

Published Date: 28 May 2009

 

This presentation covers:

  • landholder duty:
    • is the process simpler than under the land rich rules?
    • what is dutiable as 'land'
    • the importance of valuations
    • timing of acquisitions
    • traps with the transitional provisions
  • restructures
    • what is a 'duty avoidance purpose'
    • when to get an advance determination
    • traps for the unwary.

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Individual Session

Landholder duty and connected entity exemption

Author(s): Celia Long

Details

  • Published By: Celia Long
  • Published On:28 May 2009
  • Took place at:Perth Concert Hall

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 2009

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