We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Land tax, the purchaser and the uncompleted sale of land.
- Authors
Norbury, Michael
- Abstract
The article focuses on the appeal made by the Commissioner of State Revenue to the Supreme Court of Victoria on a land tax assessment relating to the properties of proprietary company Oakbee Pty. Ltd. Information on the sale of Oakbee properties in 2008 is provided. Particular focus is given to provisions of the Land Tax Act 2005 (LTA) on annual land tax. Also mentioned are key issues underlying the case and the ruling on land tax liability.
- Subjects
AUSTRALIA; TAX protests &; appeals; VICTORIA. Supreme Court; OAKBEE Pty. Ltd.; TAX assessment; VENDORS (Real property); LAND value taxation; REAL estate sales; LEGAL judgments
- Publication
Taxation in Australia, 2014, Vol 48, Issue 8, p457
- ISSN
0494-8343
- Publication type
Article