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Valuation paper

Published on 06 Aug 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper examines the manner in which courts have approached the issue of valuation in a stamp duty context and discusses, in particular, a number of recent decisions and their practical implications.

Author profile:

Daryl Williams
Daryl has practised as a Barrister in Western Australia from 1975 to 1993 and since 2004. He was appointed as Queen’s Counsel in 1982. Mr Williams’ practice involves, among other areas, stamp duty. In 1983-1984, he was Chairman of the State Council of The Tax Institute and a member of the General Council of the Institute. Current at 21 June 2012 Click here to expand/collapse more articles by Daryl WILLIAMS.
 

This was presented at Ninth Annual States' Taxation Conference.

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“Black letter versus purposive – a false dichotomy?”

Author(s):  Justice John LOGAN

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Valuation

Author(s):  Daryl WILLIAMS

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