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Duties Act 2008 (WA) – New landholder duty and entity restructuring regimes paper

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Published on 11 Jul 08 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

On 1 July 2008 the Duties Act 2008 will commence operation in WA. Two key reforms are the introduction of landholder duty and an entity restructuring exemption regime. This paper focuses on:

  • policies underpinning the regimes
  • landholder duty calculation provisions
  • key parameters of the new regimes
  • entity restructuring notification requirements
  • what has changed and what stays the same?
  • when might an entity restructuring exemption be revoked?

Author profile

Clayton Cox
Clayton Cox is from the Office of State Revenue in Western Australia. He began his career around 25 years ago in the Payroll Tax Division of the then State Taxation Department, and has since worked in a variety of operational, policy and legislative roles. Currently, Clayton is the Assistant Director, Review, and is responsible for overseeing the objection and appeal processes across all the major revenue lines administered by the Commissioner - Current at 20 May 2014

 

This was presented at Eighth (2008) Annual States' Taxation Conference .

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CPT Custodian – The Aftermath

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State cases update

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Duties Act 2008 (WA) – New landholder duty and entity restructuring regimes

Author(s):  Clayton COX

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Payroll tax – Maintaining harmonisation

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Land tax – Aggregation and approaches to exemption thresholds

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Exiting a consolidated group – The sting in the tail

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