Published on 22 Nov 11
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- sub-sales provisions
- change in underlying ownership - Land rich provisions
- partition concession - Duty
- partition concession - GST
- holding new residential premises
- margin scheme
- going concern
- GST treatment of options.
Andrew Spalding, FTIA, is a Partner in the Tax Group at Norton Rose. Andrew advises a wide range of clients including privately held and publicly listed entities, accounting intermediaries, charitable and not-for-profit organisations and high net worth individuals on all aspects of tax and revenue law. In addition to advising on income tax, GST and FBT matters, Andrew has a particular specialisation in both employee share schemes and the stamp duty implications of business and property transactions across all Australian jurisdictions. Current at 27 July 2011
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Adam is a Lawyer with Minter Ellison. Current at 12 April 2011
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