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).
Van der Velde
Julie Van der Velde, (Sept 2017) CTA was recently awarded the 2017 SME Tax Adviser of the Year and is the founder of VdV Legal, a specialist commercial law practice specialising in taxation law and wealth management structures. Specialising in small and medium business Julie has a particular interest in matters involving intergenerational transfer and business succession.
- Current at
27 September 2017