Your shopping cart is empty
GST, CGT and stamp duty paper
Published on 12 Mar 09 by NATIONAL DIVISION, THE TAX INSTITUTE
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
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 GLEESONMaterials from this session:
-
insert_drive_file
The Commissioner’s powers of general administration: How far can he go?
Author(s): Bruce QUIGLEYMaterials from this session:
-
insert_drive_file
- insert_chart
Tax treatment of liabilities – The unexplored parallel universe
Author(s): Ken SPENCE, Andrew DE WIJN, Enzo COIAMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Foreign income review
Author(s): Richard SHADDICKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Trust busting, tax and the Family Court - Current issues for SME tax advisers
Author(s): Arlene MACDONALDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST, CGT and stamp duty
Author(s): Peter GREENMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax consolidation – The finishing touches?
Author(s): Tony STOLAREKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Getting your practice and clients ready for the new tax agents services regime
Author(s): Sue WILLIAMSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Property trusts – What’s in store for the future
Author(s): Daryl CHOOMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Administration of SME trusts
Author(s): Ron JORGENSENMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The new R&D tax concession
Author(s): David GELB, Paul VAN BERGENMaterials from this session:
-
insert_drive_file
Building, buying, holding, selling and valuing intangible business assets
Author(s): Andrew O'BRYANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
TOFA 3 & 4: Practical implications for non-financial institution taxpayers
Author(s): Neil WARDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
AMLCTF – An acronym or a possible jail sentence?
Author(s): David J WILLIAMSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST and property - Finding paths to certainty or is it an irremediable mess?
Author(s): Gina LAZANAS, Andrew SOMMERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax-exempt charities and Prescribed Private Funds and other private charitable foundations
Author(s): John EMERSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Small business CGT concessions – Some things that may surprise you!
Author(s): Stephen HOLMESMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Corporate restructuring: The toolbox and the combinations
Author(s): Joshua CARDWELLMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Credit crunch and distressed markets
Author(s): Duncan R C BAXTERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation: The hot issues
Author(s): Daniel BUTLER, Bryce FIGOTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Transfer Pricing: Applying the arm’s length principle in a world without comparables
Author(s): Marc SIMPSONMaterials from this session:
-
insert_chart
Dealing with blended families as part of succession planning
Author(s): Daniel FRY, Reagan GRUENTHALMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Long live the goose - Recent cases dealing with tax concession charities
Author(s): Jennifer BATROUNEYMaterials from this session:
-
insert_drive_file
Further details about this event:
Copyright Statement