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Landholder duty – items fixed to land paper

Published on 04 Nov 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • 3rd party property and the impact on landholder duty assessments in practice
  • Items fixed to subleases, easements, and other interests in land
  • The 2019 WA changes, including fixed infrastructure rights and aggregated acquisitions
  • Valuation issues – just what interest is being valued?
  • Landholder duty and property tax – interaction, implications, issues.

Author profiles

Rachael Cullen
Rachael is a Partner at PwC with over 15 years of experience specialising in stamp duty, land tax, and royalties. Rachael has advised on these indirect taxes across a wide variety of transaction structures and across all industries, including property, mining, energy, infrastructure, retirement villages and aged care, superannuation and technology. Rachael has Bachelor degrees in Law and Commerce from the Queensland University of Technology in Australia, as well as a Graduate Diploma in Legal Practice from The College of Law. She is admitted to practice law as an Australian solicitor - Current at 11 March 2021
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Matthew Sealey FTI
Matthew is a Partner at PwC Australia focusing on State tax advice and disputes. He has over 20 years’ experience in this area, including nearly a decade at the NSW Bar, where he appeared as counsel in many significant State tax cases in superior courts and tribunals. - Current at 04 March 2021
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This was presented at 21st Annual States’ Taxation Conference .

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