Full Record

Negotiating Victorian duties general anti-avoidance rules
Record ID:
23981
Format:
LIJ Article
Year:
2004
Author:
Orow, Bill ; Teo, Eu-Jin ;
Source:
LIJ (2004) 78 No 11
Date_of_entry:
09/11/2004
Legislation:
Income Tax Assessment Act 1936 (Cth) pt. IVA
Notes:
A great challenge facing Victorian Courts is to determine the boundaries of the general duties rule and land rich rule, this outlines the new rules ; Transfer duty
Section:
Commercial Law Special Issue
Month:
November


Item Availability
Item Availability
Similar Items
Similar Items
Author:
Johnson, James ;
Year:
2002
Subject:
Contracts for Sale of Land ; Rating & Valuation ; Duties ; Dutiable Instruments ; Stamp Duty ; Liability ; Vendor & Purchaser ; Conditions Of Sale ; Commissioner of Sate Revenue v Pioneer Concrete (Vic) Pty Ltd [2002] HCA432 ;
Author:
Johnson, James ;
Year:
2003
Subject:
Duties ; Stamp Duty ; Goodwill ; Acquisition of Business ; Primelife (Glendale) Pty Ltd v Commissioner of State Revenue (unreported10 April 2003) (at time of indexing no judgment handed down) ; Primelife (Cumberland Village) Pty Ltd v Commissioner of State Revenue(unreported 10 April 2003)(at time of indexing no judgment handed down) ; Australian Rice Holdings Pty Ltd v Commissioner of State Revenue [2002] VSC486 ;
Author:
Cocks, Russell ;
Year:
2004
Subject:
Sale of Land ; Dutiable Property ; Stamp Duty ; Fixtures ; Chattels ; Goodwill ; Tax Avoidance ; Australian Rice Holdings Pty Ltd v SRO (Waterwheel) [2001] VSC 486 ; Uniqema Pty Ltd v SRO [2002] VSC 157 ; Morvic Pty Ltd v SRO [2002] VSC 486 ; Australian Rice Holdings Pty Ltd v SRO (waterwheel appeal) [2004] VSCA 17 ; SRO v Uniqema (appeal) [2004] VSCA 82 ; Palace Hotel (Hawthorn) Pty Ltd v SRO [2004] VSC 137 ; Primelife (Glendale Hostel) PtyLtd v SRO [2004] VSC 214 ; Vopak Terminals Australia Pty Ltd v SRO [2004] VSCA 10 ;