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Recent developments in state taxation and property paper


This paper covers:

  • the High Court decision in Commissioner of State Revenue v Lend Lease - what is ‘consideration’?
  • foreign investment and state taxes: the impact of the new legislation
  • land rich developments: valuing land holdings and the decision in Regis Aged Care Pty Ltd v Commissioner of State Revenue
  • primary production, rezoning and land tax exemptions: the latest developments.

Author profile

Simon Tisher CTA
Simon has been a barrister at the Victorian Bar since May 2003. Most of Simon’s experience at the Bar pertains to tax matters (state and federal) and matters related to taxation: superannuation, insolvency and bankruptcy and professional indemnity claims (commonly involving tax advice). He also has sound experience in commercial litigation matters in the state courts. Simon was included as a “Leading Tax Barrister” in Doyles Guide in 2017 and 2018. He acts for taxpayers and for the Australian Taxation Office, led and unled, in disputes ranging from small individual matters to large corporate tax disputes. Simon also has a busy advisory practice. He has published several articles in the Law Institute Journal and Taxation in Australia, and is the author of the tax chapter of de Groot’s Wills, Probate and Administration Practice (Victoria). Simon is heavily involved with the Tax Institute and is chair of its State Taxes Committee. - Current at 12 November 2021
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This was presented at Hot property - What should you know for 2016? .

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Pitfalls of property development

Author(s):  Tom Cantwell

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