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2020 States’ Taxation Online Series - Part 2: Infrastructure rights and economic entitlements
Published on 30 Jul 2020 | Took place at Online, National
The Duties Acts continue to evolve with provisions introduced for the taxation of “rights” and “entitlements”. This session addressed:
- the meaning of ‘fixed infrastructure rights’ in Western Australia and ‘economic entitlements’ in Victoria
- duty on grants and transfers of fixed infrastructure rights and economic entitlements
- duty on acquisitions of fixed infrastructure rights and economic entitlements in the landholder context
- the scope of the Western Australian fixed infrastructure rights provisions and Victorian economic entitlement provisions
- similar concepts arising in other jurisdictions, including “an existing right to exploit dutiable property” and “an existing right to the income from dutiable property” in Queensland
- the demarcation in NSW between “equity” interests and “debt” interests
- commentary from the Western Australian and Victorian Revenue Offices on the administration of the infrastructure rights or economic entitlement provisions and the treatment of certain types of arrangements.
- transactions which create an economic entitlement or economic interest in property
- policy considerations – where is the mischief?
- subsales and options
- general transfer and conveyance duty provisions
- landholder and trust look-through provisions.
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Individual sessions
Infrastructure rights and economic entitlements
Author(s):
Adrian CHEK
This paper covers:
Materials from this session:
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