Published on 08 May 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The amendments to the Land Tax Act that came into effect from 1 July 2008 continue to present challenges and obstacles for many practitioners and their clients.
This paper addresses:
the legislative amendments
Revenue SA view
structuring and restructuring in the current environment
weighing up the land tax saving versus the CGT and stamp duty costs
issues with trusts.
Dr Bernard Walrut CTA
Bernie currently practises as a barrister primarily undertaking advice work. In recent years his practice has been predominantly major commercial transactions, infrastructure projects, trusts and taxation. He has practised in the area of taxation, particularly state taxation, since commencing practice. Bernie holds an LLB, a Master of Aquaculture, a Master of Information Technology, a Master of Taxation, a Master of Laws and a PhD from the University of British Columbia.
Current at 19 November 2015
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