Miscellaneous State taxes 2021

Landholder duty - items fixed to land

Source: National

Published Date: 4 Nov 2021

 

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This paper covers:

  • 3rd party property and the impact on landholder duty assessments in practice
  • Items fixed to subleases, easements, and other interests in land
  • The 2019 WA changes, including fixed infrastructure rights and aggregated acquisitions
  • Valuation issues - just what interest is being valued?
  • Landholder duty and property tax - interaction, implications, issues.

Individual Session

Landholder duty - items fixed to land

Author(s): Matthew Sealey , Rachael Cullen

Details

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 State taxes 2021

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