Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2005

Land tax and stamp duty update

Source: Victoria

Published Date: 19 Apr 2005

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Land tax issues covered in this paper include:

  • grouping of trusts and companies - a review of Arjon Pty Ltd v CSR & CSR v Karingal 2 Holdings Pty Ltd (currently on appeal to the High Court)
  • the primary production land exemption - a look at the recent case of Harper v CSR (VCAT 2005).

Stamp duty issues covered in this paper include:

  • the controversy surrounding the application of the exemption for changes in trustees who hold land - consideration of recent cases including Challenger Property Nominees V CSR (2004) currently on appeal to the Supreme Court, Tearle Pty Ltd v CSR (2004), Kringas v CSR (2005)
  • recent and proposed rulings
  • recent cases.
Author(s)

Individual Session

Recent developments in land tax and stamp duty

Author(s): Leanne Hughson
Materials from this session:

Download

Details

  • Published By: Leanne Hughson
  • Published On:19 Apr 2005
  • Took place at:Leonda by the Yarra, Hawthorn

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. 

Copyright Statement

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

Miscellaneous 2005

Share this page