This presentation covers:
- transfer duty on grant, assignment or surrender of lease
- interaction with landholder duty rules
- distinguishing a lease from a licence
- relevance to infrastructure and public private partnership (PPP) transactions.
State taxes
Payroll tax
Land tax
The lease/licence distinction in duties
Source: National
Published Date: 25 Jul 2019
Individual Session
The lease/licence distinction in duties
Author(s):
Katrina Parkyn ATI
,
Greg Protektor
Materials from this
session:
Details
- Published By: Greg Protektor, Katrina Parkyn ATI
- Published On:25 Jul 2019
- Took place at:W Hotel, Brisbane
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Tags
State taxes
Payroll tax
Land tax
Miscellaneous
2019
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