Published on 31 Oct 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
The recent introduction of landholder duty regimes in many of the Australian states and territories, including Victoria, has widened the revenue base and increased the range of circumstances in which duty liabilities can arise for entities.This paper outlines some of the biggest issues to emerge from the new regime so you will know what to look out for.
Topics covered include:
- anti-avoidance or blatant revenue raising?
- public company takeovers and listed landholder duty
- IPOs and listings duty on conversion from private to public
- the nature of land holdings and how the base has been broadened
- development agreements imposing duty by economic entitlement
- duty on leases and the lack of certainty law versus practice and tenants’ fixtures.
Nika is a Senior Associate as Ashurst.
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Geoff is a Partner at Blake Dawson Waldron. His practice covers most areas of indirect tax law. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs as well as due diligence exercises. Geoff has practised in stamp duty for over 18 years, advising on a wide range of transactions and issues across all states and territories duties
legislation. Geoff’s multi skilling across tax areas, his dual legal and accounting qualifications, as well as his practical exposure to legal drafting put him in a unique position to address the issues arising in his
areas of practise.
Current at 25 September 2007
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