Published on 27 Mar 08
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- will a "dutiable transaction" arise on the creation, trade or surrender of carbon rights?
- types of carbon rights: are they land or contract interests?
- how are landrich duty analyses affected?
- what are the GST implications on the creation, trade or surrender of carbon rights?
- when is there a taxable supply, and when is there an input taxed financial supply?
Harry was admitted to the Queensland Bar in 2005, after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes.
- Current at
26 June 2019