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Duty treatment of tenants' fixtures paper

Published on 24 Jul 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • general propositions
  • stamp duty implications of transfers affecting tenants' fixtures
  • landholder duty
  • possible model for reform?

Author profile:

Barbara PHAIR
Barbara is a Partner in the Tax group of Blake Dawson Waldron based in Sydney. She has advised extensively on all areas of stamp duty including in relation to asset and business sales, financing, reorganisations, property investment and infrastructure projects. Barbara graduated from the New South Wales Institute of Technology with an LLB (Honours), and from the University of Sydney with an LLM. Barbara is a member of the Taxation Institute of Australia.
Current at 16 March 2005 Current at 30 August 2009 Click here to expand/collapse more articles by Barbara PHAIR.
 

 

This was presented at 14th Annual States' Taxation Conference .

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State taxes cases update

Author(s):  Stefan DeBellis

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States taxes update

Author(s):  Alex Jacobs

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Payroll tax cases - "The big ones"

Author(s):  Philip MAGOFFIN

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