Economic entitlements and economic interests in property paper
Published on 23 Jul 15
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- transactions which create an economic entitlement or economic interest in property
- policy considerations - where is the mischief?
- subsales and options
- general transfer and conveyance duty provisions
- landholder, land-rich and trust look-through provisions
- general anti-avoidance provisions.