Published on 10 Nov 08
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
comparing the CGT and stamp duty regimes
taxable Australian real property (CGT) v real property (duty)
how indirect interests are treated
non-portfolio interest test (CGT) v ratio of land interests to total assets test (duty)
valuations and allocation of value to various assets
planning issues and relevant stamp duty cases.
Harry is a Barrister. After 22 years practising as a solicitor and partner in national law firms, Harry commenced at the Queensland Bar in 2005. His practice includes a particular focus on Australia-wide state taxes and duties, as well as direct and indirect federal taxes. He has been a regular presenter at state and national conferences for The Tax Institute.
- Current at
30 April 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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