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Duty implications of sale of business with land or fixtures presentation

Duty implications of sale of business with land or fixtures presentation

Member Price: Free
Non Member Price: $15.00

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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 - Current at 19 November 2004

This was presented at Recent developments in stamp duty - your duty to comply .

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Individual sessions

The New Victorian Land Rich Provisions

Author(s): Zoe CHUNG

Materials from this session:

The New Victorian Land Rich Provisions seminar paper

$75.00 non member price
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The New Victorian Land Rich Provisions presentation

$15.00 non member price
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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