shopping_cart

Your shopping cart is empty

  • Home
  • 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

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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 was admitted to the Queensland Bar in 2005, after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes. - Current at 26 June 2019
Click here to expand/collapse more articles by Harry LAKIS.

 

This was presented at 23rd National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Tax & climate change – New horizons for tax practitioners

Author(s):  David RUSSELL

Materials from this session:

Tax aspects of private equity transactions

Author(s):  Peter J MCKNOULTY

Materials from this session:

Agribusiness - Topical tax issues: It doesn’t rain but it pours…

Author(s):  Peter SIEBELS

Materials from this session:

International acts - Current developments in tax treaties

Author(s):  Andrew MILLS

Materials from this session:

Tax litigation and dispute development: Where are we now and where are we heading?

Author(s):  Sue WILLIAMSON

Materials from this session:

Trust matters

Author(s):  Bruce QUIGLEY

Materials from this session:

Current issues in accounting for income tax

Author(s):  Ronen VEXLER

Materials from this session:

Outbound investment by private clients – What structure to use?

Author(s):  Mathew CHAMBERLAIN,  Anna KLIMCZAK

Materials from this session:

Choosing a business structure

Author(s):  Andrew NOOLAN

Materials from this session:

The impact of Mcneil on market instruments

Author(s):  Ian STANLEY

Materials from this session:

National harmonisation of payroll tax – Big change or minimal change?

Author(s):  David KL RAPHAEL

Materials from this session:

Business buy sell agreements

Author(s):  Paul HOCKRIDGE

Materials from this session:

Division 250 – Impact on contracting with tax-exempt bodies

Author(s):  Don GREEN

Materials from this session:

Tax and religion

Author(s):  Ash CHOTAI

Materials from this session:

Current issues in the taxation of trusts

Author(s):  Mark L ROBERTSON

Materials from this session:

Governance and tax risk management – current best practices

Author(s):  Miquel P. TIMMERS

Materials from this session:

Tax consolidation for the generalist – What you really need to know

Author(s):  Sam HOWARD

Materials from this session:

Coming to or leaving Australia – Is there a tax problem?

Author(s):  Megan FIELD

Materials from this session:

Tax indemnities on sale of entities

Author(s):  Teresa DYSON

Materials from this session:

Liability management in a professional tax practice

Author(s):  Brian PATTERSON

Materials from this session:

Cloning or splitting discretionary trusts

Author(s):  Ken SCHURGOTT

Materials from this session:

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

Author(s):  Harry LAKIS

Materials from this session:

Selling out – Tax issues for the baby boomer making a sea change/tree change

Author(s):  Brenton ELLERY

Materials from this session:

Insolvency issues

Author(s):  Craig BOWIE

Materials from this session:

Justice Hill Memorial Lecture: Income and capital distinction

Author(s):  Tony PAGONE QC

Materials from this session:

A plethora of property issues to ponder

Author(s):  Lachlan R WOLFERS

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse