Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- identifying a corporate group
- pre association and post association tests
- purpose tests
- public floats
- exempt transactions
- landholder and "land rich" duty.
Amrit Macintyre FTIA is a Partner at Baker and McKenzie in Sydney. He practices in indirect taxes, including GST and stamp duty. He was admitted to practice in 1988. He is the co-author of the CCH GST Guide loose-leaf service and the CCH Stamp Duty loose-leaf services. He is also the co-author of “GST and the Financial Markets”. He sits on the Taxation Institute Climate Change ubcommittee
Current at 28 May 2008 Current at 26 June 2008
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