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What is a “fixture” and why does it matter? paper

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Published on 18 Oct 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers what lessons can be learnt outside of the wind farm assets context, including potential stamp duty implications, and special provisions in many jurisdictions specifically dealing with stamp duty on items fixed to land, even if those items do not constitute fixtures.

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
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