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
- the treatment of listed companies and the impact of stapling including (the effect of the Amatek and Westpac Custodian decisions).
Current at 22 June 2009
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