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Landholder duty and the connected entity exemption 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 28 May 09 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • landholder duty:
    • is the process simpler than under the land rich rules?
    • what is dutiable as 'land'
    • the importance of valuations
    • timing of acquisitions
    • traps with the transitional provisions
  • restructures
    • what is a 'duty avoidance purpose'
    • when to get an advance determination
    • traps for the unwary.

Author profile

Celia Long
Celia Long is a Principal Revenue Consultant at the WA Office of State Revenue, working in the Technical and Specialist Services Assessing Branch. She has been a recognised specialist in the area of tax and commercial law. Her focus now is on the Duties Act, and its application to complex transactions. In addition, she is a former President of the Law Society of WA and has a passion for and a long involvement with professional education. - Current at 30 March 2017
Click here to expand/collapse more articles by Celia LONG.

 

This was presented at State Taxes Update .

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

Individual sessions

Tansfer duty update

Author(s):  Nick HEGGART,  Sophie WALKER

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Landholder duty and connected entity exemption

Author(s):  Celia LONG

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Recent cases on state taxes

Author(s):  Daryl WILLIAMS

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Payroll tax update

Author(s):  Tony INCE

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