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  Miscellaneous 2008

Comparisons & contrasts: State land rich duty and Federal non-resident CGT rules

Source: National

Published Date: 14 Mar 2008

 

This presentation covers:

  • comparing the CGT and stamp duty regimes
  • taxable Australian real property (CGT) v real property (stamp duty)
  • how indirect interests are treated
  • non portfolio interest test (CGT) v relevant interest (stamp duty)
  • principal asset test (CGT) v ratio of land interests to total assets test (stamp duty)
  • valuations and allocation of value to various assets
  • planning issues and relevant stamp duty cases.

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Author(s)

Individual Session

Comparisons & contrasts: State land rich duty and Federal non-resident CGT rules

Author(s): Harry Lakis CTA
Materials from this session:

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Details

  • Published By: Harry Lakis CTA
  • Published On:14 Mar 2008
  • Took place at:Adelaide Convention Centre

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