Property State taxes Payroll tax

Fixtures: What stamp duty can teach you about income tax

Source: Western Australia

Published Date: 17 Oct 2012

 

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This paper will examine recent stamp duty cases and consider their relevance to interpreting various provisions of the Income Tax Assessment Acts and Double Tax Agreements. The paper reviews the relevance of the cases when considering issues such as:

  • taxable Australian real property
  • the definition of an depreciable asset for the purposes of Division 40
  • the definition of land for tax purposes
  • fixtures
  • goodwill.
Author(s)

Individual Session

Fixtures: What stamp duty can teach you about income tax

Author(s): Philip Bisset CTA , Antony Barrier FTI

Details

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Tags

Property State taxes Payroll tax Land tax Miscellaneous 2012

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