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Land rich - hidden riches paper


This paper covers:

  • the tax policy issues of land rich assessing - where is all this going and what is the underlying policy?
  • a consideration of the key components that constitute the occasion of the obligation to lodge a statement - speci?cally, the terms used in the legislation and the arti?ce in the extension of the underlying interests under discretionary and other trusts; and
  • the theoretical and practical dif?culties that arise as a consequence of recent court decisions: especially CPT Custodian Pty Ltd. v CSR (Vic).

Author profile:

Dr Campbell Rankine CTA
Campbell is a Chartered Accountant and Barrister and Solicitor who specialises in complex taxation and trust issues. The taxation issues extend to income tax (including CGT, and the Australian attribution on foreign income), as well as stamp duties and other indirect taxes. He is a regular presenter to specialist taxation groups in South Australia and nationally. Current at 21 June 2012 Click here to expand/collapse more articles by Campbell RANKINE.

This was presented at Sixth Annual States' Taxation Conference.

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Individual sessions

Preventing avoidance of state and territory taxation - new traps for old players

Author(s):  James D MERRALLS

Materials from this session:

Dealing with state taxes

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Land rich - hidden riches

Author(s):  Campbell RANKINE

Materials from this session:

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