Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- identifying a corporate group
- pre-association and post-association tests
- purpose tests
- exempt transactions
- public floats
- landholder and “land rich” duty.
Amrit is a Partner at Baker McKenzie in Sydney. He practises in indirect taxes, including stamp duty. He was admitted to practice in 1988. He is the co-author of the CCH Australian GST Guide loose-leaf service and the CCH Duties Law & Practice loose-leaf services. Amrit is also the co-author of GST and the Financial Markets and chairs The Tax Institute/New South Wales Office of State Revenue Liaison Committee. Amrit is also a member of the Australian Taxation Office Public Rulings Panel.
- Current at
26 June 2019