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