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 Phair, CTA, is a Partner at Ashurst, based in Sydney. Barbara has advised on indirect taxes for over 20 years, including stamp duty, payroll tax, land tax and GST. Barbara is a member of The Tax Institute’s Liaison Committee with the New South Wales Office of State Revenue and a member of the GST Working Group and State Taxes Working Group of the Property Council. She is a contributing author to the LexisNexis Australian Stamp Duties Law service.
- Current at
11 July 2016