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Duty implications of sale of business with land or fixtures presentation

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Published on 19 Aug 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers the following:
- interdependent sale of land and business goods
- recent decisions including Uniqema and Palace Hotel
- operation of s 22B
- goods and land sold to un-associated people under separate contracts of sale
- tenant's fixtures - effect of Vopak v Commr of SR and s 22A
- current position in relation to sale of going concern.

Author profile

Derek WHITE
Derek is a principal of Deloitte Touche Tohmatsu.
Current at 28 July 2004

 

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

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Stamp Duty: some recent developments

Author(s):  Michael Bearman

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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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