Published on 08 Aug 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper is an overview of the different exemptions and concessions available in each jurisdiction, including:
corporate reconstruction and corporate consolidation exemptions
exemptions applying on direct transfers
the anomalous duty outcome concession
treatment of public landholders
exclusions from the landholder provisions.
Sue is a Senior Revenue Specialist in the Landholder Acquisitions Branch of the State Revenue Office. She also has experience in policy and legislation, and in legal services. Prior to working at the State Revenue Office, Sue practised in indirect tax, specialising in stamp duty, at Blake Dawson Waldron and at Mallesons Stephen Jacques. Current at 10 May 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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