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.