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Landholder duty – items fixed to land podcast

Member Price: $35.00
Non Member Price: $43.00

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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 04 Nov 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This podcast covers:

  • 3rd party property and the impact on landholder duty assessments in practice
  • Items fixed to subleases, easements, and other interests in land
  • The 2019 WA changes, including fixed infrastructure rights and aggregated acquisitions
  • Valuation issues – just what interest is being valued?
  • Landholder duty and property tax – interaction, implications, issues.

Author profiles

Rachael Cullen
Rachael is a Partner at PwC with over 15 years of experience specialising in stamp duty, land tax, and royalties. Rachael has advised on these indirect taxes across a wide variety of transaction structures and across all industries, including property, mining, energy, infrastructure, retirement villages and aged care, superannuation and technology. Rachael has Bachelor degrees in Law and Commerce from the Queensland University of Technology in Australia, as well as a Graduate Diploma in Legal Practice from The College of Law. She is admitted to practice law as an Australian solicitor - Current at 11 March 2021
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Matthew Sealey FTI
Matthew Sealey, FTI, is a Partner at PwC Australia focusing on State tax advice and disputes. He has over 25 years’ experience in this area, including nearly a decade at the NSW Bar, where he appeared in many State tax cases. - Current at 31 March 2025
Click here to expand/collapse more articles by Matthew SEALEY.

 

This was presented at 21st Annual States’ Taxation Conference .

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

Individual sessions

Algorithms, discretions, and decisions in the “Robo” age

Author(s):  Gail Hartridge,  David W MARKS

Materials from this session:

Charitable institutions – A modern interpretation

Author(s):  Scott Pease

Materials from this session:

Landholder duty – items fixed to land

Author(s):  Rachael Cullen,  Matthew SEALEY

Materials from this session:

The terms and nature of disclosure obligations

Author(s):  Geoff MANN,  Alice Kim,  Hayley Young,  Samantha Marsh,  Elizabeth John

Materials from this session:

Remediation of wage and superannuation underpayments

Author(s):  Paul Tyler

Materials from this session:

Identifying the “Consideration for” the Transaction – Contemporary Issues

Author(s):  Duncan Bedford

Materials from this session:

Trusts – Current Issues in Stamp Duty & Land Tax

Author(s):  Elke Bremner,  Costa KOUTSIS

Materials from this session:

Financial planners and mortgage brokers – when payroll tax is an industry-wide problem

Author(s):  Adam Nicholas,  Sarah Klarich

Materials from this session:

Surprise me! ‘Easter Eggs’ in my Duties Act

Author(s):  Robert PARKER

Materials from this session:

Commissioner’s address

Author(s):  Julie Holmes

Materials from this session:

The importance of rulings

Author(s):  Ermelinda Kovacs

Materials from this session:

States taxes cases update

Author(s):  Nicholas Clifton

Materials from this session:

States taxes cases and legislative update

Author(s):  Lisa SMITH

Materials from this session:

Deemed wages – broadening the payroll tax net

Author(s):  Nathan Hamilton

Materials from this session:

Further details about this event:

 

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