Your shopping cart is empty

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:

Campbell RANKINE
Campbell has practised law for the past 40 years, specialising in revenue law, with an emphasis on taxation of cross-border transactions, stamp duty, superannuation, capital gains taxes and similar advices, often advising other law firms and accountants. Prior to his admission he practised for 14 years as a Chartered Accountant. Campbell is currently undertaking his PhD thesis on taxation of trusts and their beneficiaries. He is a Member of many Taxation Institute Committees.
Current at 16 October 2007 Current at 22 October 2007 Click here to expand/collapse more articles by Campbell RANKINE.


This was presented at Sixth Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

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:

Further details about this event:


Copyright Statement
click to expand/collapse