Published on 01 May 05
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
It is often the case that a developer wishes to acquire land, but only if the developer is successful in having the land rezoned and obtaining development approval. Given the expense the developer will go to in obtaining the rezoning and development approval, the developer wants to be sure that the land is not sold to someone else in the mean time. In such circumstances it may be desirable for the owner of the land to grant the developer an option to acquire the land.
Graham is a Solicitor at Hall & Wilcox Lawyers.
Current at May 2005
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Michael Parker CTA
Michael Parker, CTA, is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, capital gains tax, business sales and acquisitions and restructuring. Michael has extensive experience handling disputes concerning the Small Business CGT Concessions, having acted for the taxpayers in White v FCT  FCA 880, White v FCT  FCA 109 and Altnot v FCT  AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury including in respect of the small business
CGT Concessions. He is a regular presenter for The Tax Institute. Current at 04 August 2016
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