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Alternative assets insights: The Sojitz case: Implications for landholder duty and TARP

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Published on 01 Apr 15 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Sojitz case considered whether Queensland mining leases were landholdings, but it has broader implications – when is an asset taxable as “land”?

Author profiles

Costa Koutsis CTA
Costa Koutsis, CTA, is a Partner at Corrs Chambers Westgarth and leads their state taxes practice. He specialises in stamp duty, land tax, GST and other indirect taxes. With over 24 years of experience, Costa has advised on the indirect tax consequences for a range of transactions, including mergers and acquisitions, restructures and structured property and financing transactions across a variety of industries. - Current at 17 March 2026
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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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