Published on 16 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers:
- areas of divergence, interaction and correspondence between stamp duty and GST
- a “business tax” - approach to analysis and characterisation
- identification of consideration post Dick Smith
- consequences of statutory and contractual adjustments to purchase price
- is goodwill required for the GST-free supply of a going concern
- transfers of property and payments by direction including transfers involving trustees/custodians
- does consideration relate to the creation or exercise of rights?
Peter Green FTIA is a Partner at the Sydney office of Mallesons Stephen Jaques. Peter specialises in revenue law, including income tax, capital gains tax, stamp duty Australia-wide and GST. Peter is the joint author of the third edition of Principles of Income Taxation.
- Current at
06 May 2009