Published on 17 Feb 04
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers the following topics:
- identifying land rich companies and unit trusts - new tests
- tracing through 20% linked entities
- new minority acquisition triggers
- widening of aggregation provisions
- how and when interests are 'acquired'
- treatment of public and wholesale unit trusts.
Peter Johnson is a Principal Advisor at the New South Wales
Office of State Revenue. During the past 15 years, Peter has
performed a senior role in the administration of the Duties Act, First
Home Owner Grant Act and the Regional Relocation Grants Act,
with emphasis on policy development. He was the coordinator of
the rewrite of the duties legislation, and the recent amendments to
landholder duty. Current at 20 May 2014
Peter McMahon CTA
Peter is a Consultant to Ernst & Young. Peter has over 35 years experience advising both public and private clients on the stamp duty implications of major privatisation, infrastructure, real estate and M&A transactions. Peter is a longstanding member of the Tax Institute's Liaison Committee with the NSW Office of State Revenue and is co-author of CCH's Duties Law & Practice looseleaf service and GST and the Financial Markets. Current at 10 May 2013
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