shopping_cart

Your shopping cart is empty

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

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 10 Nov 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

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

Author profile

Harry Lakis CTA
Harry was admitted to the Queensland Bar in 2005, after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes. - Current at 26 June 2019
Click here to expand/collapse more articles by Harry LAKIS.

 

This was presented at Annual Property Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Australian residential market overview

Author(s):  Tim LAWLESS

Materials from this session:

The income tax fundamentals of property revisited

Author(s):  Mark REYNOLDS

Materials from this session:

Taxing issues for body corporates

Author(s):  Trevor PASCALL

Materials from this session:

Property and self managed superannuation funds

Author(s):  Neal DALLAS

Materials from this session:

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

Author(s):  Harry LAKIS

Materials from this session:

GST update on property

Author(s):  Jeff PFAFF

Materials from this session:

Further details about this event:

 

Copyright Statement