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  Miscellaneous 2000

Practical stamp duty for accountants: land rich companies

Published Date: 10 Aug 2000

 

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The significant difference between the duty chargeable on conveyances of realty and that chargeable on conveyances of shares give rise to the possibility of avoidance. Consider the case of a company the only asset of which is a large parcel of land worth $1M. Assume also that the company has no liabilities. This paper explores this example under the WA Stamp Duty Act and explains why new part IIIBA was introduced
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  • Published By: Tony Downe
  • Published On:10 Aug 2000

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 2000

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