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Fixtures: What stamp duty can teach you about income tax paper

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
  • fixtures
  • goodwill.

Author profiles

Antony Barrier FTI
Antony Barrier has been practising in tax, estate planning, superannuation and commercial law for over 10 years and provides advice in most areas of Australian Federal and State taxation, with a particular interest in international tax. In addition to his work at Munro Doig, Antony has spent time in the Taxation group of a large Australian law firm and a boutique firm in London specialising in international tax planning. Antony has a Master's degree in Law and is a fellow of the Tax Institute. - Current at 21 March 2018
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Philip Bisset CTA
Philip Bisset, CTA, is a taxation partner at Clayton Utz. He has over 30 years' experience in many facets of revenue law and commercial taxation, practising as a lawyer, chartered accountant and corporate tax manager. He has significant experience in managing audit and tax disputes and in negotiating settlements to successful outcomes. Philip also helps his clients develop robust tax policies and risk guidelines to minimise the potential reputational and commercial threats to their organisations in connection with tax audits and disputes. Philip is the instructing solicitor for a number of cases currently before the Federal Court. - Current at 29 April 2021
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This was presented at 2012 National Resources Tax Conference .

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Author(s):  John W DE WIJN,  Andrew BROADFOOT

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MRRT - Where are we now?

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Keeping our ear to the ground - The ATOs administration of the resource rent taxes

Author(s):  Stephanie MARTIN

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