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Stamp duty issues in infrastructure transactions: What is land? paper

Published on 17 May 18 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is land?
  • interests in land
  • fixtures
  • statutory severance provisions
  • fixed to land provisions – rewriting the law of fixtures? 

Author profile

Katrina Parkyn ATI
Photo of author, Katrina PARKYN Katrina Parkyn, ATI, is a Partner in the tax group at King & Wood Mallesons. Based in Brisbane, she routinely advises on transactions Australia-wide across a broad spectrum of income tax, stamp duty and GST issues. Her experience includes advising on major infrastructure, resources and funds management. - Current at 05 May 2018
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This was presented at 2018 National Infrastructure Conference .

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Valuations: Key legal principles and recent case law

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