Published on 01 Feb 07
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- the legislative requirements for the exemption
- recent developments
- an examination of when there has been a supply of all things necessary for the continued operation of the enterprise
- issues relevant to the contractual arrangements between the parties
- problems which can arise where a sale involves multiple parties.
Graeme is an Executive Director of Ernst & Young and leads Ernst & Young's Perth stamp duty team. Graeme has worked as a tax lawyer for over 20 years, over 10 of those as Tax Partner of a major national law firm. Graeme has been an active member of The Tax Institute for many decades and is a former WA State Chairman. He has been closely involved with the review and development of stamp duty and other state tax legislation in Western Australia on behalf of the Institute.
- Current at
01 January 2014