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States Taxation Online Series - Part 2: Infrastructure rights and economic entitlements

Thursday, 30 July 2020 - 1:00 PM to
2:00 PM
     

Registration Time:

Member Price: $75.00

Non Member Price: $95.00

CPD hours:1.00

The Duties Acts continue to evolve with provisions introduced for the taxation of “rights” and “entitlements”.  

This session will address:

- The meaning of ‘fixed infrastructure rights’ in Western Australia and ‘economic entitlements’ in Victoria
- Duty on grants and transfers of fixed infrastructure rights and economic entitlements
- Duty on acquisitions of fixed infrastructure rights and economic entitlements in the landholder context
- The scope of the Western Australian fixed infrastructure rights provisions and Victorian economic entitlement provisions
- Similar concepts arising in other jurisdictions, including “an existing right to exploit dutiable property” and “an existing right to the income from dutiable property” in Queensland
- The demarcation in NSW between “equity” interests and “debt” interests
- Commentary from the Western Australian and Victorian Revenue Offices on the administration of the infrastructure rights or economic entitlement provisions and the treatment of certain types of arrangements.