Skip to main content

Your shopping cart is empty

Land tax – Aggregation and approaches to exemption thresholds paper


This paper provides a comparison of the three primary approaches used in Australia to assist land tax aggregation and prevent land owners from obtaining multiple tax-free thresholds.

Author profiles:

Author Photo - William Arudsothy
William Arudsothy
William is a Director in KPMG's indirect tax practice. He has over 15 years' experience in advising clients on stamp duty, land tax, payroll tax and GST. William has extensive experience advising on mergers and acquisitions, private public partnerships, government asset sales, and IPOs. William also participates in state taxation liaison committees. Current at 26 May 2011 Click here to expand/collapse more articles by William ARUDSOTHY.
Jane Crisp CTA
Jane is a Director in KPMG's Indirect Tax practice specialising in payroll tax, stamp duty, land tax and GST. She regularly advises a wide range of clients on Australia-wide payroll tax issues. Jane is a member of the Taxation Institute of Australia's Office of State Revenue Liaison Committee and comments on the drafting of New South Wales revenue legislation and revenue rulings. Current at 25 November 2008 Click here to expand/collapse more articles by Jane CRISP.

This was presented at Eighth (2008) Annual States' Taxation Conference.

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

Individual sessions

CPT Custodian – The Aftermath

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Dealing with state and territory anti-avoidance provisions

Author(s):  Mark RICHMOND

Materials from this session:

Further details about this event:


Copyright Statement