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

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:

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 07 March 2016 Click here to expand/collapse more articles by Costa KOUTSIS.
 
Rachael Cullen
Rachael is a Director at PricewaterhouseCoopers. Current at 01 April 2015 Click here to expand/collapse more articles by Rachael Cullen.
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