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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

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
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William Arudsothy
Photo of author, 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
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This was presented at Eighth (2008) Annual States' Taxation Conference .

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