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The good, the bad and the ugly - recent stamp duty changes impacting property presentation

Published on 24 Sep 04 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:
- abolition of taxes and rate changes
- arrangements regarding conditional contracts
- substituted purchasers
- corporate reconstruction relief
- simultaneous put and call options
- land rich changes
- unit trusts.

Author profile:

Humphry FAAS
Humphry is a director with Anchor Legal and was previously a senior associate with KPMG Legal. He has a broad range of corporate and commercial legal experience and advises a diverse range of clients across industries including property, wine and other agribusiness, manufacturing and resources. One particular focus of Humphry's practice is stamp duty combined with other transactional imposts such as GST and CGT. Whilst practising as a solicitor, Humphry is also a qualified chartered accountant with a background in advising on various taxation issues and is an active member of the Taxation Committee of the Law Society of Western Australia.
Current at 10 August 2004

 

This was presented at Tax Keys to Property.

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Individual sessions

Practical issues for property developers

Author(s):  Paul NEGUS

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