Published on 13 Feb 04
by NORTHERN TERRITORY DIVISION, THE TAX INSTITUTE
This presentation provides an overview of the changes to Northern Territory taxation laws since the last Budget including changes to lease and hiring arrangement duty. It also focus on the impact of the changes to the land-rich provisions which have meant more companies and trusts owning land in the Territory are now deemed land-rich.
In addition the process and requirements for obtaining stamp duty exemptions for corporate restructures including winding up and trust distributions will be outlined.
Finally, there will be a practical discussion on issues in pay-roll tax including employees, wages and grouping.
Leon is Special Tax Counsel with Ward Keller Lawyers.
Current at 13 February 2004
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