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Alternative Assets Insights: NSW wind farm: fixtures and valuation issues

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Published on 01 Jul 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Taxpayers will need to consider the impact of the SPIC case when valuing infrastructure assets for calculating stamp duty and whether such assets are fixtures for income tax purposes.

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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Rebecca Huang

 

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