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Infrastructure rights and economic entitlements paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 30 Jul 20 by NATIONAL 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 and trust look-through provisions.

Author profile

Adrian Chek CTA
Adrian Chek, CTA,is one of Australia's leading stamp duty advisers. He is also an expert in GST and income tax. Adrian has advised on stamp duty, GST and tax issues on a variety of issues and matters for corporates, property trusts and financial institutions including issues relating to mergers and acquisitions, corporate restructures, property trust floats, the establishment of wholesale property trusts, infrastructure acquisitions, landholder stamp duty, finance transactions, resettlement, employee remuneration, and various state taxes including land tax. - Current at 09 June 2020
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Infrastructure rights and economic entitlements

Author(s):  Adrian CHEK

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