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CPT Custodian paper

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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 26 Jul 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

The CPT Custodian case has been much discussed in tax circles but what are the implications for State taxes? This paper considers:

  • the importance of what CPT Custodian decided for your practice
  • subsequent cases: Halloran, Pearson & CPT Manager
  • how does CPT Custodian affect the consequences of a resettlement or declaration of trust?
  • 'land rich' duty implications - Commonwealth Managed Investments and State legislative responses
  • land tax implications.

Author profile

Russell Berglund
Russell is a Melbourne commercial and equity barrister with a special interest in state taxation issues. Immediately prior to coming to the Bar in 1982 he was a Deputy Comptroller of Stamps (Victoria). He took silk in 1999. - Current at 08 May 2007

 

This was presented at Seventh Annual States' Taxation Conference .

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

Individual sessions

CPT Custodian

Author(s):  Russell BERGLUND

Materials from this session:

State taxes update

Author(s):  Faye WILLS

Materials from this session:

WA stamp duty rewrite: late breaking development

Author(s):  Marcelyn NICOLAOU

Materials from this session:

Pay-roll tax and employee share schemes

Author(s):  David Manton

Materials from this session:

States' taxation cases update

Author(s):  Kiernan DORNEY QC

Materials from this session:

Corporate reconstruction relief

Author(s):  Frank BRODY

Materials from this session:

Planning - how far can you go?

Author(s):  David W MARKS

Materials from this session:

Stamp duty: minor mistakes but major problems

Author(s):  Graeme COTTERILL

Materials from this session:

Pay-roll tax - grouping - making sense of the Commissioner's discretion

Author(s):  Gary MATTHEWS

Materials from this session:

Valuations

Author(s):  Michael CHURCHILL

Materials from this session:

Trusts

Author(s):  John GLOVER

Materials from this session:

Charitable exemptions from pay-roll tax

Author(s):  Steve BATROUNEY

Materials from this session:

Land rich duty

Author(s):  Fiona GIUSEPPI

Materials from this session:

Payroll tax harmonisation

Author(s):  Andrew Phyland,  Bob SMITH

Materials from this session:

Further details about this event:

 

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