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Published on 11 Jul 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
On 1 July 2008 the Duties Act 2008 will commence operation in WA. Two key reforms are the introduction of landholder duty and an entity restructuring exemption regime. This paper focuses on:
policies underpinning the regimes
landholder duty calculation provisions
key parameters of the new regimes
entity restructuring notification requirements
what has changed and what stays the same?
when might an entity restructuring exemption be revoked?
Clayton Cox is a Principal Review Officer with the Western Australian Office of State Revenue. Since mid-2005, he has been directly involved in the State Tax Review and Stamp Act rewrite project, with a particular focus on the development of the policy and legislation behind the landholder and entity
restructuring regimes. Current at 11 July 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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