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Division 99 and contracts for the sale of land.

Publication date: 09 Aug 05 | Source: AUSTRALIAN GST JOURNAL

Issue: Vol 5 no 6 July 2005

Pages: pp. 113-128


This article considers:

  • how the GST operates both in NZ and Australia, in general terms;
  • the attributes of a stakeholder in the UK, and whether NZ and Australia follow the UK approach;
  • the relationship between the general attribution rule, stakeholders and sales of land generally;
  • contracts for the sale of land subject to standard contracts drawn by the various law societies operating in NZ or the States and Territories in Australia; and
  • contracts subject to conditions precedent or subsequent.

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Author profile

Kalmen Datt
Kalmen is a senior lecturer in the School of Taxation and Business Law at the University of New South Wales, Australia and teaches courses which include GST, CGT, International Tax and Tax Litigation. Kalmen was previously a barrister in South Africa and a solicitor/barrister in NZ and has been admitted as a solicitor in Australia. He has practiced in courts of first instance and appeal. He has completed courses in mediation and has appeared in mediations and arbitrations as counsel. Prior to immigrating to Australia, Kalmen was a solicitor with Inland Revenue (IRD) in NZ advising on tax issues and was an advisor to a specialist anti avoidance team at IRD. He assisted the School of Business at the University of Auckland in teaching various tax courses. Kalmen has successfully completed the Common Professional exams in the UK. - Current at 21 October 2019
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