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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 CTA
Julie Van der Velde is the principal of a specialised commercial law firm, VdV Legal and has degrees in Business and Law and a Masters of Taxation Law. With over 20 years' experience advising South Australian businesses her practice focuses on taxation and trust law with an emphasis on estate planning, tax planning, business structuring, business succession and intergenerational transfers. Julie is the Taxation Institute’s SME Chartered Tax Adviser for 2017 and is listed as a recommended Wills, Estates and Succession Planning lawyer in Doyle’s Guide 2017. - Current at 22 November 2017
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.

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