Published on 24 Sep 04
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- abolition of taxes and rate changes
- arrangements regarding conditional contracts
- substituted purchasers
- corporate reconstruction relief
- simultaneous put and call options
- land rich changes
- unit trusts.
Humphry is a director with Anchor Legal and was previously a senior associate with KPMG Legal. He has a broad range of corporate and commercial legal experience and advises a diverse range of clients across industries including property, wine and other
agribusiness, manufacturing and resources. One particular focus of Humphry's practice
is stamp duty combined with other transactional imposts such as GST and CGT.
Whilst practising as a solicitor, Humphry is also a qualified chartered accountant with a
background in advising on various taxation issues and is an active member of the
Taxation Committee of the Law Society of Western Australia.
Current at 10 August 2004 Current at 19 November 2004