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Corporate Reconstructions - Stamp Duty seminar paper

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.

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 Fourth Annual States' Taxation Conference.

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