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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

Zoe Chung CTA
Photo of author, Zoe CHUNG Zoe is a Special Counsel in Arnold Bloch Leibler’s taxation group. Zoe’s core expertise is in state taxation law across all Australian states and territories, providing all types of assistance from pre-transaction advice, lodgement, negotiation and dispute resolution. Zoe has more than 18 years’ experience providing state taxation advisory, Revenue Authority liaison and M&A services to clients in a wide range of industries and clients, including private families, superannuation & funds management, property (development, leasing and retail), mining & infrastructure and retail & consumer. Prior to re-joining ABL in 2018, Zoe was a Partner at “Big Four”, specialising in state taxation in all Australian jurisdictions with a focus on stamp duty. Zoe has a keen interest in diversity and inclusion and social justice issues. She has undertaken pro bono work for a number of not-for-profit organisations and has also participated in formulating cultural and gender diversity agendas. - Current at 04 August 2020
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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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