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The New Victorian Land Rich Provisions seminar paper

Published on 19 Aug 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the following topics:
- changes to land rich test provisions:
-- land proportion test for companies and trusts
-- acquisition test for a private company and a wholesale unit trust
-- acquisition test for private unit trust
-- indirect ownership of property test through subsidiaries
- what still qualifies for a land rich duty exemption
- joint & several liability for land rich duty
- the new anti-avoidance provision
- new provisions regarding the capacity to 'control' over a land-rich landholder entity
- registration provisions.

Author profile:

Author Photo - Zoe CHUNG
Zoe CHUNG
Zoe Chung FTIA is a Director in the Specialist Transaction Taxes group at PricewaterhouseCoopers. Her main areas of practice includes stamp duty issues relating to wholesale property trusts, land rich and funds management and income tax issues relating to trusts, and revenue litigation, with a special focus on all imposts in relation to real property transactions.
Current at 9 October 2008
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This was presented at Recent developments in stamp duty - your duty to comply .

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Stamp Duty: some recent developments

Author(s):  Michael BEARMAN

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