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.
Harry Lakis CTA
Harry is a Barrister. After 22 years practising as a solicitor and partner in national law firms, Harry commenced at the Queensland Bar in 2005. His practice includes a particular focus on Australia-wide state taxes and duties, as well as direct and indirect federal taxes. He has been a regular presenter at state and national conferences for The Tax Institute. Current at 30 April 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.