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

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

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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 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 31 March 2017
Click here to expand/collapse more articles by Harry LAKIS.

 

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