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The aggregation of transactions paper

Published on 25 Jul 13 by NATIONAL DIVISION, THE TAX INSTITUTE

Harry Lakis will outline the courts’ analysis of aggregation by reference to the key cases, with Jim Richards providing an administrator’s perspective. These papers will provide a comparison of the aggregation provisions and the Revenue Offices’ approaches, including:

  • how the “transfer model” jurisdictions differ from the others
  • factors required to be considered
  • when evaluating the factors, whose perspective is most relevant?
  • the availability of discretions
  • direction in which case law is moving
  • the approach taken when evaluating the aggregation of interests that may comprise a “significant interest” in the landholder/land rich context.

Author profile:

Jim RICHARDS
Jim Richards FTIA is an Assistant Director Compliance within the Northern Territory Revenue Office. Jim is responsible for the Territory’s stamp duty and home incentive scheme compliance programs, sharing responsibility for payroll tax audits. Jim has held a number of assessing and policy positions within the Office at management level, and has been involved in the Territory’s legislative reforms since 2002.
Current at 11 July 2008 Current at 08 August 2008 Click here to expand/collapse more articles by Jim RICHARDS.
 

 

This was presented at 13th Annual States' Taxation Conference .

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