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Landholder duty and connected entity exemption paper

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
  • restructures
    • what is a 'duty avoidance purpose'
    • when to get an advance determination
    • traps for the unwary.

Author profile:

Celia Long
Celia is a Principal Revenue Consultant at the WA Office of State Revenue, working in the Technical and Specialist Services Assessing Branch. She is a recognised specialist in the area of tax and commercial law. 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 11 June 2015 Click here to expand/collapse more articles by Celia LONG.
 

This was presented at State Taxes Update.

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Author(s):  Daryl WILLIAMS

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