State taxes Payroll tax Land tax

Takeovers of listed landholders: Managing the duty implications

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2013


Stamp duty on acquisitions of interests in landholding companies and unit trusts now constitutes a separate taxing regime for transactions involving dealings in such companies and unit trusts. One recent significant development in landholder duty has been a move to impose duty on takeovers of public landholders, along with an expansion of the list of things that constitute “land” for duty purposes, resulting in a tax with a very broad reach. This article considers some important stamp duty issues that occur under takeover bids and schemes of arrangement involving publicly listed landholders. Significant duty issues arise from an actual acquisition of a target under a takeover or scheme, as well as from the structuring of the bid vehicle, and post-acquisition restructures of capital or assets of the target.

The article also touches on some of the compliance issues that are relevant to acquisitions of listed landholders.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


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

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


State taxes Payroll tax Land tax 2013

Share this page