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


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
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This was presented at 23rd National Convention .

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