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Recent developments in the taxation of property case studies

Published on 25 Nov 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

These case studies provide a practical insight into some recent developments in the taxation of property.

Author profiles

Anetta Johnston CTA
Anetta is the Partner at KPMG. As a tax specialist in KPMG's Enterprise division, Anetta works with a broad range of mid-market clients within financial services, insurance, funds management, property and infrastructure and family office groups. Anetta is passionate about solving tax issues for her clients by understanding their commercial objectives and strategic goals. In doing this she enjoys seeing her clients gain a knowledge of the tax law they can apply to their business. In her day to day work she manages the tax aspects of M&A transactions, tax due diligence and structuring and restructuring corporate groups to obtain optimal tax outcomes. She also provides advice on tax governance matters and is involved in the management of ATO reviews for companies that fall under the Top 1000 and Top 500 private groups program. Anetta started her professional career with KPMG in 2000 as a graduate. She has worked in Adelaide, Melbourne and Sydney, and spent several years working as a tax lawyer specialising in tax controversy matters. In July 2018, she was appointed as a Partner. - Current at 04 February 2022
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Lachlan Wolfers CTA
Lachlan Wolfers, CTA, is the Global Head of Indirect Taxes for KPMG, and also the Global Head of Data for KPMG Tax & Legal. He is also the National Leader of KPMG Law in Canada. He has over 25 years of experience advising multinational companies on indirect taxes, as well as tax transformation and technology. Lachlan is passionate about the role of indirect taxes in driving developments in the digitalization of the tax function. His recent publications, 'Transforming the in-house tax function through Technology', ‘The Future of Indirect Taxes to 2030‘, ‘The Future of VAT in a Digital World’ and ‘The Future of Generative AI in the Tax Profession’ all seek to provide insights on developments in areas like indirect taxes, how data is managed in the tax function and in the use of technologies to chart a course to the future. Lachlan has a strong sector focus on the digital economy and in the financial services sectors, and acts for many of the largest companies in these sectors, including for industry bodies. Lachlan also has considerable experience in the implementation of VAT/GST systems, having done so in Australia in the year 2000, and in China from 2012 to 2016. In 2020 Lachlan was awarded the Indirect Tax Advisor of the year for the Asia Pacific region by the International Tax Review. Lachlan has a long history of providing support and expertise to policymakers, finance ministries and tax authorities around the world, including in China, Australia and the UK, as well as the OECD. He is admitted as a Solicitor to the Supreme Court of NSW, and is called to the Bar by the Law Society of Ontario. Earlier in his career, Lachlan was the Associate to Justice Keith Mason, President of the NSW Court of Appeal. Lachlan has co-authored the leading textbook on capital gains tax in Australia (with Adjunct Professor Gordon Cooper AM), as well as authoring chapters for textbooks on income tax and GST. He was previously a National Director of the Taxation Institute of Australia. - Current at 19 September 2025
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