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Comparisons & contrasts: State land rich duty and Federal non-resident CGT rules paper

Published on 14 Mar 08 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • comparing the CGT and stamp duty regimes
  • taxable Australian real property (CGT) v real property (stamp duty)
  • how indirect interests are treated
  • non portfolio interest test (CGT) v relevant interest (stamp duty)
  • principal asset test (CGT) v ratio of land interests to total assets test (stamp duty)
  • valuations and allocation of value to various assets
  • planning issues and relevant stamp duty cases.

Author profile:

Harry LAKIS
Current at 15 February 2012 Click here to expand/collapse more articles by Harry LAKIS.
 

 

This was presented at 23rd National Convention .

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