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.
Current at 28 May 2009
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