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The contraction of the duty base and its effect on land based duties paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 26 Jul 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Timetable for the abolition of duty on the transfer of non-land business assts
  • Treatment of rent and other rights to income from dutiable property
  • Site goodwill and the valuation of land
  • Statutory licences connected with land
  • An update on the perennial problem of fixtures and goods
  • Security interests over land
  • When will business assets still be taxed in a post abolition environment?

Author profile

Adrian Chek CTA
Adrian is one of Australia's leading stamp duty advisers. He is also an expert in GST and income tax. Adrian has advised on stamp duty, GST and tax issues on a variety of issues and matters for corporates, property trusts and financial institutions including issues relating to mergers and acquisitions, corporate restructures, property trust floats, the establishment of wholesale property trusts, infrastructure acquisitions, landholder stamp duty, finance transactions, resettlement, employee remuneration, and various state taxes including land tax. - Current at 11 March 2015
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This was presented at 12th Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

2011-2012 State taxes cases update

Author(s):  James PETTERSON

Materials from this session:

State taxes update

Author(s):  Sue BOSCH

Materials from this session:

Voluntary compliance

Author(s):  Jim RICHARDS

Materials from this session:

Payroll tax black holes

Author(s):  Gary MATTHEWS

Materials from this session:

Penalties and interest - Affecting duties and payroll tax

Author(s):  Nick HEGGART

Materials from this session:

The state tax cases 'essential toolbox'.

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Corporate 'recombinations'

Author(s):  Costa KOUTSIS

Materials from this session:

Duty issues affecting partnerships

Author(s):  Matthew SEALEY

Materials from this session:

Employment expenses and obligations aligned with payroll tax

Author(s):  Greg KENT

Materials from this session:

The contraction of the duty base and its effect on land based duties

Author(s):  Adrian CHEK

Materials from this session:

Mining - duty issues

Author(s):  Amrit MACINTYRE

Materials from this session:

Payroll tax grouping

Author(s):  Tony INCE

Materials from this session:

Stamp duty issues affecting private trusts

Author(s):  Campbell RANKINE

Materials from this session:

Further details about this event:

 

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