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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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