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The significance of the land/chattels distinction in an infrastructure context paper


This paper covers:

  • definition of land
  • comparing and contrasting Divisions 6C and 855 definitions of land
  • stamp duty.

Author profile

Michael Flynn QC CTA-Life
Photo of author, Michael FLYNN Michael is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. He is the author, with James Kessler, QC, of Drafting Trusts and Will Trusts in Australia (2nd edition, 2017). Michael has appeared in the Administrative Appeals Tribunal, the Federal Court and the High Court in taxation cases. Michael has been a member of various committees of The Tax Institute for over 20 years. - Current at 02 December 2019
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This was presented at National Infrastructure Conference .

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Individual sessions

The challenges of long-term economic forecasting in infrastructure transactions

Author(s):  Darren Anderson

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Gifted assets/contributions to infrastructure

Author(s):  Paul ABBEY,  Alison Feather

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Debt and equity rules

Author(s):  Graeme COOPER

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PPP tax structuring: Where are the flags?

Author(s):  Minh Dao,  Rhys MANLEY

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The ATO’s approach in managing infrastructure and privatisation transactions

Author(s):  Jeremy HIRSCHHORN

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Valuation approaches in infrastructure: A valuer’s perspective

Author(s):  Michele Picciotta,  Stephen REID

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