shopping_cart

Your shopping cart is empty

Landholder duty – Three years on paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 May 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • landholder decision tree
  • landholder duty – the “South Australian model”
  • land rich/landholder matrices.

Author profile

Brett Zimmermann CTA
Photo of author, Brett ZIMMERMANN Brett Zimmermann, is an Assistant Commissioner in Tax Counsel Network (TCN) responsible for providing leadership on technical issues that are a priority for the ATO. Brett joined the ATO five years ago, prior to that working 18 years in the private sector as a specialist tax and commercial solicitor. Brett holds a range of roles in the ATO and deals with issues during audit, advice products, litigation and legislative development with a focus on corporate transactions. His recent work includes matters pertaining to current R&D, share capital management and earnout portfolios. Brett was the TCN Assistant Commissioner with technical responsibility for the GQHC, Sunlite and TDS Biz litigation matters. - Current at 14 March 2024
Click here to expand/collapse more articles by Brett ZIMMERMANN.

 

This was presented at 47th South Australian Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Wealth creation in superannuation: The tensions

Author(s):  Harry PATSIAS

Materials from this session:

SGC liabilities – Why you don’t want to get it wrong

Author(s):  Alex Reade

Materials from this session:

Unveiling current thinking on business stuctures

Author(s):  Grantley STEVENS,  Nick WILKINS

Materials from this session:

Getting blood from stones: ATO recovery action

Author(s):  Will MARRYAT

Materials from this session:

Landholder duty – Three years on

Author(s):  Brett ZIMMERMANN

Materials from this session:

Employer remuneration

Author(s):  John RAWSON

Materials from this session:

Debt forgiveness – Is it really that scary?

Author(s):  Julie VAN DER VELDE

Materials from this session:

Capital v revenue in unusual circumstances

Author(s):  Tim SANDOW

Materials from this session:

Tax reform agenda - Key issues

Author(s):  Robert JEREMENKO

Materials from this session:

Earnouts

Author(s):  Paul INGRAM

Materials from this session:

Part IVA - With small business slant

Author(s):  Graeme S COOPER

Materials from this session:

Transfer pricing and thin capitalisation

Author(s):  Michelle Fardone

Materials from this session:

Partnerships: Common errors and misconceptions

Author(s):  Alistair Hutson,  Van Truong

Materials from this session:

Further details about this event:

 

Copyright Statement