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Corporate re-organisations presentation


This presentation covers:

  • identifying a corporate group
  • pre-association and post-association tests
  • purpose tests
  • exempt transactions
  • public floats
  • landholder and “land rich” duty.

Author profile

Everton MacIntyre CTA
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
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This was presented at NSW 7th Annual Tax Forum .

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Commissioner's address

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