Published on 19 Apr 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
Land tax issues covered in this paper include:
grouping of trusts and companies - a review of Arjon Pty Ltd v CSR & CSR v Karingal 2 Holdings Pty Ltd (currently on appeal to the High Court)
the primary production land exemption - a look at the recent case of Harper v CSR (VCAT 2005).
Stamp duty issues covered in this paper include:
the controversy surrounding the application of the exemption for changes in trustees who hold land - consideration of recent cases including Challenger Property Nominees V CSR (2004) currently on appeal to the Supreme Court, Tearle Pty Ltd v CSR (2004), Kringas v CSR (2005)
recent and proposed rulings
Leanne is a Senior Associate at Hall & Wilcox Lawyers, Melbourne. Current at August 2005
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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