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GST, CGT and stamp duty paper


This paper covers:

  • the creation and exercise of rights including:
    • timing and attribution rules
    • the impact of contingencies upon the characterisation of the transaction and the quantification of consideration
    • the distinction between consideration for the creation of the right and the exercise of the right
    • the potential for multiple taxation and the need for statutory relief or precise attribution of consideration.
  • the termination or extinguishment of rights including:
    • forfeiture of deposits: the High Court in Reliance Carpets and the Federal Court in Brooks
    • performance of contracts and the High Court in Orica
    • surrenders, releases and the operation of law.
  • earnouts including:
    • long-term leases, subdivision and issues arising from the interaction of the different taxes.

Author profile:

Peter Green
Peter Green FTIA is a Partner at the Sydney office of Mallesons Stephen Jaques. Peter specialises in revenue law, including income tax, capital gains tax, stamp duty Australia-wide and GST. Peter is the joint author of the third edition of Principles of Income Taxation. Current at 06 May 2009 Click here to expand/collapse more articles by Peter GREEN.

This was presented at 24th National Convention 2009.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Justice Hill Memorial Lecture - Statutory interpretation

Author(s):  Murray GLEESON

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The new R&D tax concession

Author(s):  David GELB,  Paul VAN BERGEN

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Transfer Pricing: Applying the arm’s length principle in a world without comparables

Author(s):  Marc SIMPSON

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Long live the goose - Recent cases dealing with tax concession charities

Author(s):  Jennifer BATROUNEY

Materials from this session:

Further details about this event:


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