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, CTA, is a Partner at Baker & McKenzie in Sydney. He practises in indirect taxes, including stamp
duty. He was admitted to practice in 1988. He is the co-author of the CCH Australian GST Guide loose-leaf service and the
CCH Duties Law & Practice loose-leaf services. Amrit is also the co-author of GST and the Financial Markets. He Chairs The
Tax Institute/New South Wales Office of State Revenue Liaison Committee. He is also a member of the Australian Taxation Office Public Rulings Panel.
- Current at
26 June 2015