Published on 30 Jul 04
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper identifies multi-jurisdictional inconsistencies encountered when accessing stamp duty relief for a corporate reconstruction, particularly:
- entities that can qualify and what relief is available
- differences in the circumstances that will qualify for relief
- issues that may cause disqualification
- time periods to apply for relief, and for clawback
- anomalies and pitfalls.
Harry was admitted to the Queensland Bar in 2005, after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes.
- Current at
26 June 2019