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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 is a lawyer with Norton & Smailes Tax Lawyers. - Current at 16 January 2017
Philip Bisset CTA
Philip Bisset is a taxation partner at Clayton Utz. He has over 27 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 12 April 2017
This was presented at 2012 National Resources Tax Conference .
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Keeping our ear to the ground - The ATOs administration of the resource rent taxes
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Fixtures: What stamp duty can teach you about income tax
Author(s): Antony BARRIER, Philip BISSETMaterials from this session:
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