Miscellaneous 2008

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

Source: QLD

Published Date: 10 Nov 2008

 

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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.

Individual Session

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

Author(s): Harry Lakis CTA

Details

  • Published By: Harry Lakis CTA
  • Published On:10 Nov 2008
  • Took place at:Stamford Plaza, Brisbane

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