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.
Current at 19 June 2009
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