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