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Landholder duty - Recent developments paper

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Published on 06 Aug 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers a survey of land rich provisions Australia-wide including the landholder regimes in NSW and WA including:

  • land rich and landholder duty compared and contrasted
  • the treatment of land rich trusts, land rich companies and partnerships
  • the different approaches to timing, aggregation and tracing
  • a review of the new NSW landholder provisions and their practical implications.

Author profile

Barbara PHAIR
Barbara is a Partner in the Tax group of Blake Dawson Waldron based in Sydney. She has advised extensively on all areas of stamp duty including in relation to asset and business sales, financing, reorganisations, property investment and infrastructure projects. Barbara graduated from the New South Wales Institute of Technology with an LLB (Honours), and from the University of Sydney with an LLM. Barbara is a member of the Taxation Institute of Australia.
Current at 16 March 2005
Click here to expand/collapse more articles by Barbara PHAIR.

 

This was presented at Ninth Annual States' Taxation Conference .

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Landholder duty - Recent developments

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