Published on 21 Sep 07
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
the transaction based approach to transfer duty
the landholder model
the corporate reconstruction exemption.
Marcelyn Nicolaou 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. Marcelyn has been with the OSR since 1998 and
has developed extensive stamp duty knowledge and experience
in the legislative process through her roles with the Compliance
and Policy and Legislation Divisions of the Office.
Current at 11 December 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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