Your shopping cart is empty

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


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 30 April 2015
Click here to expand/collapse more articles by Antony BARRIER.
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 23 August 2016
Click here to expand/collapse more articles by Philip BISSET.


This was presented at 2012 National Resources Tax Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Preparing for tax disputes

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

Materials from this session:

MRRT - Where are we now?

Author(s):  James STRONG

Materials from this session:

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

Author(s):  Stephanie MARTIN

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse