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 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