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New Land Rich Regime in New South Wales seminar paper

Published on 17 Feb 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- identifying land rich companies and unit trusts - new tests
- tracing through 20% linked entities
- new minority acquisition triggers
- widening of aggregation provisions
- how and when interests are 'acquired'
- treatment of public and wholesale unit trusts.

Author profile:

Peter McMahon CTA
Peter is a Consultant to Ernst & Young. Peter has over 35 years experience advising both public and private clients on the stamp duty implications of major privatisation, infrastructure, real estate and M&A transactions. Peter is a longstanding member of the Tax Institute's Liaison Committee with the NSW Office of State Revenue and is co-author of CCH's Duties Law & Practice looseleaf service and GST and the Financial Markets. Current at 10 May 2013 Click here to expand/collapse more articles by Peter MCMAHON.
 

This was presented at NSW State Taxes.

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Individual sessions




Recent Developments in State Taxes

Author(s):  Christopher J BEVAN

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