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Land rich - hidden riches paper

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Published on 28 Jul 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • the tax policy issues of land rich assessing - where is all this going and what is the underlying policy?
  • a consideration of the key components that constitute the occasion of the obligation to lodge a statement - speci?cally, the terms used in the legislation and the arti?ce in the extension of the underlying interests under discretionary and other trusts; and
  • the theoretical and practical dif?culties that arise as a consequence of recent court decisions: especially CPT Custodian Pty Ltd. v CSR (Vic).

Author profile

Dr Campbell Rankine
Campbell is a Chartered Accountant and Barrister and Solicitor who specialises in complex taxation and trust issues. The taxation issues extend to income tax (including CGT, and the Australian attribution on foreign income), as well as stamp duties and other indirect taxes. He is a regular presenter to specialist taxation groups in South Australia and nationally. - Current at 21 June 2012
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This was presented at Sixth Annual States' Taxation Conference .

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Land rich - hidden riches

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