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Published on 26 Jul 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
The exposure draft of the Western Australian stamp duty rewrite legislation should be released by July 2007. This paper is an overview of the major policy changes being incorporated into the rewrite legislation, with a particular focus on:
the transaction based approach to transfer duty
the landholder model
the corporate reconstruction exemption.
Marcelyn is the Project Manager of the Stamp Act rewrite with the Western Australian Office
of State Revenue. She has managed all aspects of the project since its commencement in 2005, including the initial planning and analysis, development of policy and reform initiatives, and drafting of the new duties legislation, and is now leading the consultation process on the exposure draft. Current at 21 September 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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