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The aggregation of transactions presentation
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.
Author profile
Brian Richards CTA
Brian of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience. - Current at 04 January 2018
This was presented at 13th Annual States' Taxation Conference .
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Individual sessions
State taxes update
Author(s): Lee JURGAMaterials from this session:
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The Commissioner's audit and investigation powers
Author(s): David W MARKS, Wakefield NatalieMaterials from this session:
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Takeover of listed landholders - Managing the duty implications
Author(s): Peter MCMAHONMaterials from this session:
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Payroll tax harmonisation - A practitioner's perspective
Author(s): Glynn FLAHERTYMaterials from this session:
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The self-assessment experience
Author(s): Sally NEWMAN, Nicki SUCHENIAMaterials from this session:
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Payroll tax exemptions, rebates and concessions
Author(s): Brett MongerMaterials from this session:
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Exemptions and concessions in landholder duty
Author(s): Sue BOSCHMaterials from this session:
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Payroll tax - Employment agency provisions
Author(s): Lewis POPOVMaterials from this session:
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The aggregation of taxes
Author(s): Harry LAKISMaterials from this session:
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