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.
Current at 15 February 2012
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