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Comparisons & contrasts: State land rich duty and Federal non-resident CGT rules paper

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.

Author profile:

Harry Lakis CTA
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 Click here to expand/collapse more articles by Harry LAKIS.
 

This was presented at Annual Property Intensive.

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