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Exemptions and concessions in landholder duty presentation

Published on 25 Jul 13 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation is an overview of the different exemptions and concessions available in each jurisdiction, including:

  • corporate reconstruction and corporate consolidation exemptions
  • exemptions applying on direct transfers
  • the anomalous duty outcome concession
  • treatment of public landholders
  • exclusions from the landholder provisions.

Author profile:

Sue BOSCH
Sue Bosch, is a Senior Revenue Specialist in the Land Rich Branch of the State Revenue Office. She also has experience in Policy and Legislation, and in Legal Services. Prior to working at the State Revenue Office, Sue practised in Indirect Tax, specialising in stamp duty, at Blake Dawson Waldron and at Mallesons Stephen Jacques. Current at 27 August 2013 Click here to expand/collapse more articles by Sue BOSCH.
 

 

This was presented at 13th Annual States' Taxation Conference .

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