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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 Bosch, is a Senior Revenue Specialist in the Land Rich 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 27 August 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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