Published on 28 May 09
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- landholder duty:
- is the process simpler than under the land rich rules?
- what is dutiable as 'land'
- the importance of valuations
- timing of acquisitions
- traps with the transitional provisions
- what is a 'duty avoidance purpose'
- when to get an advance determination
- traps for the unwary.
Celia Long is a Principal Revenue Consultant at the WA Office of State Revenue, working in the Technical and Specialist Services Assessing Branch. She has been a recognised specialist in the area of tax and commercial law. Her focus now is on the Duties Act, and its application to complex transactions. In addition, she is a former President of the Law Society of WA and has a passion for and a long involvement with professional education.
- Current at
30 March 2017