shopping_cart

Your shopping cart is empty

Land rich duty presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 27 Jul 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation reviews a number of topical issues involving land rich duty, including:

  • the meaning of 'land' and the differences between the states and territories as to what the concept includes
  • the different treatment between the states and territories of:
    • thresholds including categories of excluded property
    • tracing provisions
    • the calculation of duty
    • trusts
  • the treatment of listed companies and the impact of stapling including (the effect of the Amatek and Westpac Custodian decisions).

Author profile

Fiona Giuseppi
Fiona Giuseppi FTIA is a Tax Partner with KPMG’s Indirect Taxes Practice and heads KPMG’s State Taxes group which advises on Australia wide stamp duties and other State taxes. She is a member of the Liaison Committees with the NSW Office of State Revenue and the Taxation Institute and Property Council of Australia. Fiona is also a regular writer and presenter on stamp duty legislation. - Current at 02 September 2010
Click here to expand/collapse more articles by Fiona GIUSEPPI.

 

This was presented at Seventh Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

CPT Custodian

Author(s):  Russell BERGLUND

Materials from this session:

State taxes update

Author(s):  Faye WILLS

Materials from this session:

WA stamp duty rewrite: late breaking development

Author(s):  Marcelyn NICOLAOU

Materials from this session:

Pay-roll tax and employee share schemes

Author(s):  David Manton

Materials from this session:

States' taxation cases update

Author(s):  Kiernan DORNEY QC

Materials from this session:

Corporate reconstruction relief

Author(s):  Frank BRODY

Materials from this session:

Planning - how far can you go?

Author(s):  David W MARKS

Materials from this session:

Stamp duty: minor mistakes but major problems

Author(s):  Graeme COTTERILL

Materials from this session:

Pay-roll tax - grouping - making sense of the Commissioner's discretion

Author(s):  Gary MATTHEWS

Materials from this session:

Valuations

Author(s):  Michael CHURCHILL

Materials from this session:

Trusts

Author(s):  John GLOVER

Materials from this session:

Charitable exemptions from pay-roll tax

Author(s):  Steve BATROUNEY

Materials from this session:

Land rich duty

Author(s):  Fiona GIUSEPPI

Materials from this session:

Payroll tax harmonisation

Author(s):  Andrew Phyland,  Bob SMITH

Materials from this session:

Further details about this event:

 

Copyright Statement