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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 11 March 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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