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State Taxes

Published on 29 Mar 2006 | Took place at Grace Hotel, Sydney, NSW

2005 saw further changes in NSW stamp duty and other state taxes. A new duty on dealings in put and call options came into effect. Vendor duty was abolished. Important developments have occurred in case law. The High Court has handed down two significant cases that consider land tax and duty issues arising out of unit trusts, the CPT Custodian case and Halloran's case. The treatment of trusts generally remains troublesome. When will a resettlement be dutiable and when will it not? Continuing difficulties arise in dealings in land rich entities including valuation problems. The treatment of corporate reorganisations also gives rise to difficult issues, for example where partnerships are interposed in corporate structures. There have also been developments in the case law as to what is a dutiable hire of goods. Find out about these and other problem areas.

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Individual sessions

Recent developments in payroll tax and land tax

Author(s):  Christopher J BEVAN

Topics covered in this paper include:

  • are sub-contractors which are companies or partnerships registered for ABNs under the income tax system also ‘employees’ for payroll tax purposes? The B & L Linings case
  • when is a charity not a tax-exempt body for payroll tax purposes? The Central Bayside case
  • an update on the payroll tax grouping regime - The RET Enterprises case
  • recent payroll tax rulings around Australia and the new ACT employee share scheme provisions
  • who is the ‘owner’ of land held by a unit trust for land tax purposes? The CPT Custodian case.
Materials from this session:

Corporate restructures

Author(s):  Costa KOUTSIS

This presentation covers:

  • stamp duty consequences of intra group property transfers and corporate reconstructions
  • the availability of stamp duty exemptions under Section 281 of the Duties Act 1997 and Revenue Ruling DUT 026
  • problem areas - new group members, early leavers, partnerships, trusts and liquidations
  • the position in other states and a comparison with the corporate tax and GST regimes.
Materials from this session:

The landrich provisions: a life of their own

Author(s):  Matthew STUTSEL

Topics covered in this paper include:

  • when is an entity landrich?
  • when does a liability arise?
  • how to avoid landrich duty.
Materials from this session:

Stamp duty cases update

Author(s):  William ARUDSOTHY

This paper covers:

  • summary of recent stamp duty cases
  • consideration of their impact and implications.
Materials from this session: