Source: Taxation In Australia Journal Article
Published Date: 1 Jul 2021
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.
More by Rachael Cullen
Alternative Assets Insights: Victorian tax reform: an update - Journal 11 Mar 2024
Landholder duty - items fixed to land - Paper 04 Nov 2021
Landholder duty - items fixed to land podcast - Audio 04 Nov 2021
Landholder duty - items fixed to land - Video 04 Nov 2021
Landholder duty - items fixed to land - Presentation 04 Nov 2021
Alternative assets insights: Placer Dome: Not just a duty case - Journal 01 Feb 2019
Foreign purchaser and absentee owner surcharges - Presentation 21 Nov 2016
Foreign purchaser duty and land tax changes - Video 21 Nov 2016
Alternative assets insights: Foreign purchaser surcharge - Journal 01 Aug 2016
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags