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The aggregation of transactions - The key cases paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 25 Jul 13 by NATIONAL DIVISION, THE TAX INSTITUTE

Harry Lakis will outline the courts’ analysis of aggregation by reference to the key cases, with Jim Richards providing an administrator’s perspective. These presentations will provide a comparison of the aggregation provisions and the Revenue Offices’ approaches, including:

  • how the “transfer model” jurisdictions differ from the others
  • factors required to be considered
  • when evaluating the factors, whose perspective is most relevant?
  • the availability of discretions
  • direction in which case law is moving
  • the approach taken when evaluating the aggregation of interests that may comprise a “significant interest” in the landholder/land rich context.

Author profile

Harry Lakis CTA
Harry Lakis, CTA was admitted to the Queensland Bar after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes. - Current at 23 February 2024
Click here to expand/collapse more articles by Harry LAKIS.

 

This was presented at 13th Annual States' Taxation Conference .

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Individual sessions

State taxes update

Author(s):  Lee JURGA

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The Commissioner's audit and investigation powers

Author(s):  David W MARKS,  Wakefield Natalie

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Takeover of listed landholders - Managing the duty implications

Author(s):  Peter MCMAHON

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Payroll tax harmonisation - A practitioner's perspective

Author(s):  Glynn FLAHERTY

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The self-assessment experience

Author(s):  Sally NEWMAN,  Nicki SUCHENIA

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Payroll tax exemptions, rebates and concessions

Author(s):  Brett Monger

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Exemptions and concessions in landholder duty

Author(s):  Sue BOSCH

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Payroll tax - Employment agency provisions

Author(s):  Lewis POPOV

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The aggregation of taxes

Author(s):  Harry LAKIS

Materials from this session:

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