Sladen Thoughts

Stay up to date with Legal Industry news and updates. Sladen Legal provide regular updates on changes and news in the Australian Legal Industry.

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Publications

Phil Broderick 12/9/19 Phil Broderick 12/9/19

The new ‘economic entitlement’ provisions in Victoria

The ‘economic entitlement’ provisions are unique in Victoria. Pursuant to the amendments to the legislation as part of the Victorian 2019/20 budget, from 19 June 2019 these provisions now apply to impose duty where an economic entitlement is acquired in relation to Victorian land and any Victorian landholding entity.

Phil Broderick 27/5/19 Phil Broderick 27/5/19

Landholder duty – part 1 – the “basics”

Initially, the ‘land-rich’ regime was introduced as an anti-avoidance measure as acquisitions in companies or unit trusts with lands were formerly not subject to duty.

Phil Broderick 22/5/19 Phil Broderick 22/5/19

Landholder duty – part 2 – indirect and constructive landholdings

Landholder duty is a regime that was introduced to impose duty on acquisitions in landholding entities.

3/4/19 3/4/19

Landholder duty – part 3 – the aggregation rules

This is Part 3 of a series of articles by our State Taxes Team on landholder duty and deconstructs the complex provisions by providing a snapshot on landholder duty and its application with regards to private entities.

19/3/19 19/3/19

Landholder duty – part 4 –aggregation and the double counting “trap”

This is Part 4 of a series of articles by our State Taxes Team on landholder duty and deconstructs the complex provisions by providing a snapshot on landholder duty and its application with regards to private entities.

13/3/19 13/3/19

Landholder Duty - Part 5 – Acquisitions of Economic Entitlement

In Parts 1-4 of this series, we discussed the landholder duty provisions, with a particular focus on Victorian landholder duty. In this part we continue to delve into the complex landholder provisions, with a focus on the principle of an acquisitions of economic entitlement.

5/3/19 5/3/19

Landholder Duty – Part 6 – Acquisition by Control and Anti-Avoidance

This is Part 6 of a series of articles by our State Taxes Team on landholder duty and deconstructs the complex provisions by providing a snapshot on landholder duty and its application with regards to private entities.

Phil Broderick 26/2/19 Phil Broderick 26/2/19

Landholder duty – Part 7 – Exemptions

This is Part 7 of a series of articles by our State Taxes Team on landholder duty and deconstructs the complex provisions by providing a snapshot on landholder duty and its application with regards to private entities.