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Recent issues affecting consideration, valuation and characterising a transaction paper

Published on 28 Jul 15 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the land developer
  • overview of the cases
  • consideration
  • the first quartet: Archibald Howie, Davis Investments, Dick Smith and Lend Lease
  • the second duo: Bambro and Araghi
  • executory contracts: the promise or its performance?
  • the condition of the dutiable property: the “as if” rule
  • triangulation and non-monetary consideration
  • labelling and the parties’ freedom to choose form but not substance.

Author profile

Glynn Gill
Glynn is a legal consultant with King & Wood Mallesons where he specialises in indirect taxes, predominantly stamp duty, GST, mining royalties and customs duty. He has practised in stamp duties for 30 years Australia-wide. His stamp duty practice focuses on the duty aspects of land acquisition and disposal, the indirect landholder duty rules, intangibles and intellectual property, project and infrastructure development of public and private facilities including mines, quarries, railways, roads and telecommunications, as well as leasing, options and the implications of government concessions. His indirect tax practice also includes funding through note issues, structured property and project finance vehicles. - Current at 31 March 2015

 

This was presented at 15th Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions








Some issues in state tax litigation

Author(s):  Bradley Jones

Materials from this session:




Duties cases “the big ones”

Author(s):  Primrose MROCZKOWSKI

Materials from this session:

Further details about this event:

 

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