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Economic entitlements and economic interests in property paper

Published on 23 Jul 15 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • 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, land-rich and trust look-through provisions
  • general anti-avoidance provisions.

Author profile

Adrian CHEK
Click here to expand/collapse more articles by Adrian CHEK.

 

This was presented at 15th Annual States' Taxation Conference .

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Some issues in state tax litigation

Author(s):  Bradley Jones

Materials from this session:




Duties cases “the big ones”

Author(s):  Primrose MROCZKOWSKI

Materials from this session:

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