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Duty implications of sale of business with land or fixtures presentation
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 .
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Individual sessions
The New Victorian Land Rich Provisions
Author(s): Zoe CHUNGMaterials from this session:
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Duty implications of sale of business with land or fixtures
Author(s): Derek WHITEMaterials from this session:
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Stamp Duty: some recent developments
Author(s): Michael BearmanMaterials from this session:
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Administration of the State Taxation Acts (Tax Reform) Act
Author(s): David OGILVIEMaterials from this session:
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