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Recorded Webinars

Recorded Webinar: Aggregation Principles in State Taxes

Various state taxes and duties require the aggregation of transactions or ownership in order to determine the appropriate amount of tax payable. This session reviews recent case law in relation to when aggregation may or may not be appropriate, including:
PRESENTED BY Tamara Cardan Tax Counsel - Rigby Cooke Lawyers , Melbourne

Date/Time

About the Webinar

Various state taxes and duties require the aggregation of transactions or ownership in order to determine the appropriate amount of tax payable. This session reviews recent case law in relation to when aggregation may or may not be appropriate, including:

  • Aggregation of transactions for transfer duty purposes: Wakefield Ors v Commissioner of State Revenue [2019] QSC 85:
    • will dutiable transactions only be aggregated where there is transaction splitting in effect?
    • when is there a ‘unity of purpose’ in multiple transactions which would warrant aggregation?
    • does there need to be a level of interdependence between the transactions?
  • Aggregation of holdings for land tax purposes: Harrison v Commissioner of State Revenue [2018] QCATA 75:
    • whether a constructive trust over property can arise through common intention of the parties
    • beware the income tax consequences!
  • Aggregation for landholder duty:
    • when can transactions be aggregated over time?
    • when can transactions with different parties be aggregated?

Presented By

Tamara Cardan
Tax Counsel, Rigby Cooke Lawyers Melbourne, Vic.

Tamara Cardan has over 16 years of tax expertise and has represented a broad range of clients including Australian and foreign corporates, high-net-worth individuals, property developers, small and medium-sized enterprises, deceased estates, and not-for-profit organisations.

Tamara advises on all aspects of Commonwealth and State taxation and represents clients in dealings with the Australian Taxation Office (ATO) and the State Revenue Office in respect of objections and private binding ruling applications.

Tamara’s experience has seen her work both in private practice and in government. She previously worked for over eight years in a private firm providing tax advice.

Who Should Attend?

This webinar is suitable for accountants advising on state taxes - Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD/Training hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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