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The New Victorian Land Rich Provisions seminar paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 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 .

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

Individual sessions

The New Victorian Land Rich Provisions

Author(s):  Zoe CHUNG

Materials from this session:

Duty implications of sale of business with land or fixtures

Author(s):  Derek WHITE

Materials from this session:

Stamp Duty: some recent developments

Author(s):  Michael Bearman

Materials from this session:

Administration of the State Taxation Acts (Tax Reform) Act

Author(s):  David OGILVIE

Materials from this session:

Further details about this event:

 

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