Skip to main content
shopping_cart

Your shopping cart is empty

Stamp duties - Here to stay paper

Published on 15 Feb 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Stamp Duty continues to be a central consideration for clients and advisors planning for the purchase or sale of land (or ‘land holding’ entities) including intergenerational transfers of land.

This practical paper uses examples and case studies to:

  • outline successful (and not so successful) applications of the stamp duty rules and exemptions for:
    1. purchases of land and ‘land holding’ entities
    2. restructures involving ‘land holding’ entities
    3. transferring land from one generation to the next
  • reflect on the lessons learnt from the Pharmos decision recently handed down by the South Australian Supreme Court
  • consider potential applications of Part 6A of the Taxation Administration Act (Tax Avoidance Schemes).

Author profile:

Julie VAN DER VELDE

Click here to expand/collapse more articles by Julie VAN DER VELDE.
 

This was presented at South Australian 6th Annual Property Day .

Get a 20% discount when you buy all the items from this event.

Individual sessions







Further details about this event:

 

Copyright Statement