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Alternative assets insights: The Sojitz case: Implications for landholder duty and TARP

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Published on 01 Apr 15 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Sojitz case considered whether Queensland mining leases were landholdings, but it has broader implications – when is an asset taxable as “land”?

Author profiles

Rachael Cullen
Rachael is a Director at PricewaterhouseCoopers. - Current at 30 August 2017
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Costa Koutsis CTA
Costa CTA, is a Partner with PwC specialising in stamp duty and other indirect taxes. Costa has advised on indirect tax consequences for a range of transactions, including mergers and acquisitions, restructures and structured property and financing transactions across a variety of industries. Costa is a member of The Tax Institute's New South Wales Office of State Revenue Liaison Committee. - Current at 30 August 2017
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