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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:

Rachael Cullen

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Costa KOUTSIS

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