Anti-avoidance Property State taxes

Stamp duties - Here to stay

Source: South Australia

Published Date: 15 Feb 2013

 

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Stamp Duty continues to be a central consideration for clients and advisors planning for the purchase or sale of land (or ‘land holding’ entities) including intergenerational transfers of land.

This practical paper uses examples and case studies to:

  • outline successful (and not so successful) applications of the stamp duty rules and exemptions for:
    1. purchases of land and ‘land holding’ entities
    2. restructures involving ‘land holding’ entities
    3. transferring land from one generation to the next
  • reflect on the lessons learnt from the Pharmos decision recently handed down by the South Australian Supreme Court
  • consider potential applications of Part 6A of the Taxation Administration Act (Tax Avoidance Schemes).

Individual Session

Stamp duties - Here to stay

Author(s): Julie Van Der Velde CTA
Materials from this session:

Details

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Tags

Anti-avoidance Property State taxes Payroll tax Land tax 2013

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