Published on 12 Aug 10
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- understanding the scope of the transfer duty provisions
- practical problems with the landholder rules in practice
- restructures - the connected entity exemption
- risks with the NSW duty provisions.
Celia Long is a Principal Revenue Consultant at the WA Office of State Revenue, working in the Technical and Specialist Services Assessing Branch. She has been a recognised specialist in the area of tax and commercial law. Her focus now is on the Duties Act, and its application to complex transactions. In addition, she is a former President of the Law Society of WA and has a passion for and a long involvement with professional education.
- Current at
30 March 2017