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Published on 06 Aug 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers a survey of land rich provisions Australia-wide including the landholder regimes in NSW and WA including:
land rich and landholder duty compared and contrasted
the treatment of land rich trusts, land rich companies and partnerships
the different approaches to timing, aggregation and tracing
a review of the new NSW landholder provisions and their practical implications.
Barbara is a Partner in the Tax group of Blake Dawson Waldron based in Sydney. She has advised extensively on all areas of stamp duty including in relation to asset and business sales, financing, reorganisations, property investment and infrastructure projects. Barbara graduated from the New South Wales Institute of Technology with an LLB (Honours), and from the University of Sydney with an LLM. Barbara is a member of the Taxation Institute of Australia. Current at 16 March 2005
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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