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The significance of the land/chattels distinction in an infrastructure context paper

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Published on 25 May 17 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • definition of land
  • comparing and contrasting Divisions 6C and 855 definitions of land
  • stamp duty.

Author profile

Michael Flynn KC CTA-Life
Photo of author, Michael FLYNN Michael Flynn KC, CTA (Life), is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. Michael has appeared in many leading taxation cases in the Federal Court and the High Court and has been a member of various committees of The Tax Institute over the past 25 years. - Current at 30 November 2023
Click here to expand/collapse more articles by Michael FLYNN.

 

This was presented at National Infrastructure Conference .

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Fragmenting the Part IVA lore applying to stapled structures

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The significance of the land/chattels distinction in an infrastructure context

Author(s):  Michael FLYNN

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Gifted assets/contributions to infrastructure

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The ATO’s approach in managing infrastructure and privatisation transactions

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