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  Miscellaneous 2004

The New Victorian Land Rich Provisions

Source: Victoria

Published Date: 19 Aug 2004

 
This presentation covers the following topics:
- changes to land rich test provisions:
-- land proportion test for companies and trusts
-- acquisition test for a private company and a wholesale unit trust
-- acquisition test for private unit trust
-- indirect ownership of property test through subsidiaries
- what still qualifies for a land rich duty exemption
- joint & several liability for land rich duty
- the new anti-avoidance provision
- new provisions regarding the capacity to 'control' over a land-rich landholder entity
- registration provisions.

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Author(s)

Individual Session

The New Victorian Land Rich Provisions

Author(s): Zoe Chung CTA
Materials from this session:

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Details

  • Published By: Zoe Chung CTA
  • Published On:19 Aug 2004
  • Took place at:Leonda by the Yarra, Hawthorn

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Miscellaneous 2004

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