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Published on 25 Jul 13
by NATIONAL DIVISION, THE TAX INSTITUTE
Harry Lakis will outline the courts’ analysis of aggregation by reference to the key cases, with Jim Richards providing an administrator’s perspective. These presentations provide a comparison of the aggregation provisions and the Revenue Offices’ approaches, including:
how the “transfer model” jurisdictions differ from the others
factors required to be considered
when evaluating the factors, whose perspective is most relevant?
the availability of discretions
direction in which case law is moving
the approach taken when evaluating the aggregation of interests that may comprise a “significant interest” in the landholder/land rich context.
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