This powerpoint presentation discusses the impact of consolidation and demergers on state taxes, including, stamp duty issues on restructuring pre-consolidation, transactions under consolidation, stamp duty issues for restructuring post-consolidation, payroll tax and land tax issues for groups post-consolidation, stamp duty issues on demergers.
Timothy Grace ATI
Tim is a member of the Victorian Bar, practising in revenue law and specialising in property taxes. Tim has an active advice and objection and appeal practice, and has appeared in a
number of state tax cases at VCAT, in the Supreme Court and the Court of Appeal.
Current at 26 May 2011
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