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State Taxation Acts Amendment Bill 2019
Published on 06 Jun 19 by THE TAX INSTITUTE
The Tax Institute wishes to provide its views on the proposed new economic entitlement provisions contained in Division 3 of Part 2 of the State Taxation Acts Amendment Bill 2019 (the Bill). In this submission, The Tax Institute also raises its concerns about the provisions proposed to impose duty on the acquisition of fixtures contained in Division 2 of Part 2 of the Bill and the retrospective nature of the provisions contained in Part 5 of the Bill which remove the special provisions for calculating the value of land on which a heritage building is situated.