State taxes Payroll tax Land tax

The aggregation of transactions - the key cases

Source: South Australia

Published Date: 25 Jul 2013

 

Harry Lakis will outline the courts’ analysis of aggregation by reference to the key cases, with Jim Richards providing an administrator’s perspective. These presentations provide a comparison of the aggregation provisions and the Revenue Offices’ approaches, including:

  • how the “transfer model” jurisdictions differ from the others
  • factors required to be considered
  • when evaluating the factors, whose perspective is most relevant?
  • the availability of discretions
  • direction in which case law is moving
  • the approach taken when evaluating the aggregation of interests that may comprise a “significant interest” in the landholder/land rich context.

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Individual Session

The aggregation of taxes

Author(s): Brian J Richards CTA , Harry Lakis CTA , Jim Richards CTA

Details

  • Published By: Harry Lakis CTA
  • Published On:25 Jul 2013
  • Took place at:Hilton, Adelaide

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Tags

State taxes Payroll tax Land tax Tax administration 2013

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