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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
Current at 06 May 2015 Click here to expand/collapse more articles by Antony BARRIER.
 
Philip BISSET
Current at 15 January 2013 Click here to expand/collapse more articles by Philip BISSET.

 

This was presented at 2012 National Resources Tax Conference .

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Individual sessions

Preparing for tax disputes

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

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MRRT - Where are we now?

Author(s):  James STRONG

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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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