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Land rich duty paper

Published on 27 Jul 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper reviews a number of topical issues involving land rich duty, including:

  • the meaning of 'land' and the differences between the states and territories as to what the concept includes
  • the different treatment between the states and territories of:
    • thresholds including categories of excluded property
    • tracing provisions
    • the calculation of duty
    • trusts
  • the treatment of listed companies and the impact of stapling including (the effect of the Amatek and Westpac Custodian decisions).

Author profile:

Fiona Giuseppi
Fiona Giuseppi FTIA is a Tax Partner with KPMG’s Indirect Taxes Practice and heads KPMG’s State Taxes group which advises on Australia wide stamp duties and other State taxes. She is a member of the Liaison Committees with the NSW Office of State Revenue and the Taxation Institute and Property Council of Australia. Fiona is also a regular writer and presenter on stamp duty legislation. Current at 02 September 2010 Click here to expand/collapse more articles by Fiona GIUSEPPI.
 

This was presented at Seventh Annual States' Taxation Conference.

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Individual sessions

CPT Custodian

Author(s):  Russell BERGLUND

Materials from this session:




States' taxation cases update

Author(s):  Kiernan DORNEY QC

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