Over more than a century, the courts have delivered several landmark tax and duty cases, an awareness of which is essential in every state tax practitioners' knowledge 'toolbox'. In this paper, Justice Gzell identifies the cases he has found most compelling, and discuss their particular relevance in contemporary tax practice.
The mining sector can give rise to transactions that produce unexpected stamp duty outcomes. This paper looks at some of the pitfalls that can arise and the impact that the federal MRRT might have on the stamp duty regime, including:
mining tenements - when are they interests in land?
All state and territory jurisdictions seek to levy transfer duty on changes in beneficial interests in dutiable property, particularly changes in participation as beneficiaries of private trusts. This paper considers how the relevant provisions and case law affect the following issues involving trusts:
Taxation by tracing to underlying property
When are non-land assets taxed?
The different types of trusts: unit trusts, discretionary trusts, hybrid trusts, bare trusts