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Indirect taxes presentation

Published on 29 Aug 13 by NATIONAL DIVISION, THE TAX INSTITUTE

Indirect taxes, such as duty, GST and land tax, are often neglected when it comes to consideration of tax issues affecting superannuation funds.However, the indirect tax obligations, and potential exemptions and concessions that apply to superannuation funds are often vital parts of any review of potential tax considerations, particularly in relation to transfer of assets to and from a fund.

This presentation covers:??

  • a review of the application of duty for direct transfers of real estate to and from a superannuation fund in each state and territory??
  • an update and review of the application of duty for indirect transfers of real estate ie interests in landholder/land-rich entities to and from a superannuation fund in each state and territory
  • ??an overview of other concessions available to superannuation funds such as change of trustees, set-up of funds etc??
  • a brief update in relation to the application of the GST regime to transfers of real estate to and from a superannuation fund?? 
  • the application of superannuation related land tax concessions in each state and territory.

Author profile:

Author Photo - Zoe CHUNG
Zoe CHUNG
Zoe Chung FTIA is a Director in the Specialist Transaction Taxes group at PricewaterhouseCoopers. Her main areas of practice includes stamp duty issues relating to wholesale property trusts, land rich and funds management and income tax issues relating to trusts, and revenue litigation, with a special focus on all imposts in relation to real property transactions.
Current at 9 October 2008
Click here to expand/collapse more articles by Zoe CHUNG.
 

This was presented at National Superannuation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Chasing tax within unit prices or credit rates

Author(s):  Dana FLEMING,  Narelle TOOHEY

Materials from this session:


Large fund issues and the ATO

Author(s):  Stuart FORSYTH

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SMSF regulatory update

Author(s):  Greg TANZER

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Living to age 120, the pensions dilemma and other defined benefit conundrums

Author(s):  Barry RAFE

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Tax issues in successor fund transfers

Author(s):  Ross Stephens

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SMSF issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:







Further details about this event:

 

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