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Cyclone Larry and the main residence exemption.

Publication date: 01 May 06 | Source: INTAX

Issue: May 2006

Pages: pp.10-11

Abstract:
The devastating effect of the recent Cyclone Larry in North Queensland raises some important questions about how the main residence exemption provisions - and, in particular, the concessions available under those provisions - apply to homes that have been destroyed or badly damaged by the cyclone.

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Author profiles

Kirk WILSON
- Current at 19 November 2004
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Lachlan Wolfers CTA
Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. - Current at 27 August 2012
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