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Stamp duty: corporate reconstruction exemption provisions

Published on 10 Aug 00 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation provides an overview of corporate reconstruction and looks at legislation, two types of exemptions, requirements, pre-association tests, post-association tests, clawback, anti-avoidance provisions and the mechanics

Author profile:

Scott Grimley
Scott leads the Ernst & Young stamp duty practice in Perth. He is admitted as a barrister and solicitor and is also a chartered accountant. Scott is a representative on the State Revenue Liaison Committee and the Consultative Committee of State Tax Review. Current at 12 June 2008 Click here to expand/collapse more articles by Scott GRIMLEY.
 

This was presented at Practical Stamp Duty for Accountants.

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Stamp Duty: Corporate Reconstruction Exemption Provisions

Author(s):  Scott GRIMLEY

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