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 from the Office of State Revenue in Western
Australia. He began his career around 25 years ago in the Payroll
Tax Division of the then State Taxation Department, and has
since worked in a variety of operational, policy and legislative
roles. Currently, Clayton is the Assistant Director, Review,
and is responsible for overseeing the objection and appeal
processes across all the major revenue lines administered by the
Commissioner Current at 20 May 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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