Published on 13 Aug 15
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- specific valuation principles under the Act
- how to work with us when a valuation is required
- requests for valuations under section 21, and the process and consequences of enlivening this provision
- mining goodwill
- family business restructures
- practical information on mining, resources and land tax valuations.
Celia Long is a Principal Revenue Consultant at the WA Office of State Revenue, working in the Technical and Specialist Services Assessing Branch. She has been a recognised specialist in the area of tax and commercial law. Her focus now is on the Duties Act, and its application to complex transactions. In addition, she is a former President of the Law Society of WA and has a passion for and a long involvement with professional education.
- Current at
30 March 2017