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.
Current at 15 February 2012
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