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Anti Avoidance Articles
Development Company Structures and Why PCG 2026/D2 Is Wrong
Development Company Structures and Why PCG 2026/D2 Is Wrong In my view the PCG is wrong. It misreads the substantive law. It assumes facts that are not true of the arrangements it targets. It offers an alternative postulate that is not an alternative postulate. This...
South Australian Land Tax Guide 2020
The Land Tax Act 1936 (SA) has recently been amended by the Land Tax (Miscellaneous) Amendment Act 2019 (SA), which has introduced significant changes to: the fees and rates applicable to different landholders; and the grouping of landholders. These changes will apply...
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