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The New Victorian Land Rich Provisions presentation

Published on 19 Aug 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers the following topics:
- changes to land rich test provisions:
-- land proportion test for companies and trusts
-- acquisition test for a private company and a wholesale unit trust
-- acquisition test for private unit trust
-- indirect ownership of property test through subsidiaries
- what still qualifies for a land rich duty exemption
- joint & several liability for land rich duty
- the new anti-avoidance provision
- new provisions regarding the capacity to 'control' over a land-rich landholder entity
- registration provisions.

Author profile:

Author Photo - Zoe Chung CTA
Zoe Chung CTA
Zoe Chung, CTA, is a Partner in the Tax & Legal service team of PricewaterhouseCoopers and has worked in legal and professional services firms for over 16 years. Zoe is a state taxes specialist with an emphasis on stamp duty and has advised on a number of large mergers, acquisitions and restructures for clients in the mining, infrastructure, superannuation, manufacturing and funds management industry. While doing so, she has dealt with various state revenue offices, not only from a technical perspective but also from a policy perspective including making submissions to guide the policy underlying the stamp duty laws. Current at 24 September 2015 Click here to expand/collapse more articles by Zoe CHUNG.
 

This was presented at Recent developments in stamp duty - your duty to comply.

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Individual sessions


Stamp Duty: some recent developments

Author(s):  Michael BEARMAN

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