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