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Valuation paper

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

This paper examines the manner in which courts have approached the issue of valuation in a stamp duty context and discusses, in particular, a number of recent decisions and their practical implications.

Author profile

Daryl Williams
Daryl has practised as a Barrister in Western Australia from 1975 to 1993 and since 2004. He was appointed as Queen’s Counsel in 1982. Mr Williams’ practice involves, among other areas, stamp duty. In 1983-1984, he was Chairman of the State Council of The Tax Institute and a member of the General Council of the Institute. - Current at 21 June 2012
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This was presented at Ninth Annual States' Taxation Conference .

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Individual sessions

Federal and State tax reform – is there a future for State and Territory taxes?

Author(s):  Greg SMITH

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Stamp duty and payroll tax discretions

Author(s):  Michael FLYNN

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State taxes update

Author(s):  David READ

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Revenue Office compliance plans update

Author(s):  Simon MCKEE

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State cases update

Author(s):  Angela MELICK

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Global financial crisis - Stamp duty issues for recapitalisations, schemes of arrangement and corporate insolvency

Author(s):  Peter MCMAHON

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Harmonised tracing provisions - How far do they go?

Author(s):  Ian PHILLIPS

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Landholder duty - Recent developments

Author(s):  Barbara PHAIR

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Taxation of independent contractors - Contractor provisions post harmonisation

Author(s):  Gary MATTHEWS

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Transactions involving real property

Author(s):  Peter ALLEN,  Katrina PARKYN

Materials from this session:

Harmonisation of payroll tax administration

Author(s):  Richard JOLLY

Materials from this session:

Payroll tax - Exemptions/concessions/rebates post harmonisation

Author(s):  Glynn FLAHERTY

Materials from this session:

“Black letter versus purposive – a false dichotomy?”

Author(s):  Justice John LOGAN

Materials from this session:

Valuation

Author(s):  Daryl WILLIAMS

Materials from this session:

Climate change – State and Territory tax implications of the new system

Author(s):  Amrit MACINTYRE

Materials from this session:

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