Published on 17 Oct 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper will examine recent stamp duty cases and consider their relevance to interpreting various provisions of the Income Tax Assessment Acts and Double Tax Agreements. The paper reviews the relevance of the cases when considering issues such as:
- taxable Australian real property
- the definition of an depreciable asset for the purposes of Division 40
- the definition of land for tax purposes
Current at 06 May 2015
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Current at 15 January 2013
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