Agenda

• Determining land value for infrastructure enterprises
• Are there alternatives to valuations?
• Valuing the land component for retirement villages and hotels
• Pressures on the definition of land (including statutory licences and mining tenements)
• Fixtures - what are the alternatives to leaving it to the courts?
• Superannuation (self-managed funds and landholder implications)

• The new personal security regime
• Forbearances
• Determining the amount secured in unusual cases

• Nature of a partner’s interest in a partnership in light of Henschke
• Dealings in partnership interests Australia wide
• Partnerships, partnership interests, land holder and land rich
• Application to real property and infrastructure transactions

• Factors in determining whether a scheme exists
• Futuris, Trail, Sleight
• Finding the counterfactual(s)

• TEC Desert and Mr Espresso Group: sales of fixtures
• Centro: sale of shopping centre subject to a long term lease - dutiable value
• Snowy Hydro: power station equities - landrich duty and linked entities
• STIC (Australia): imminent wholesale unit trusts in a financial crisis – land rich duty and not-just-and-reasonable exemption
• Platinum Investment Management: scrip for scrip, declaration of trust and dutiable property

• Characterisation of infrastructure assets
• Cross-jurisdictional comparison
• Practical issues and unusual outcomes

• Statutory licences, mining tenements
• Capital payments on creating and terminating leases
• The role of the concurrent lease
• Leased equipment on leased land
• Valuation

Included in your conference registration is admission to the conference dinner.

This is your chance to relax after day one of the symposium and discuss the day’s proceedings with fellow delegates and speakers including State Revenue Officials, Barristers, and Australia’s leading stamp duty practitioners.

This year's dinner will take place on the ECQ Terrace at the Quay Grand Suites offering breathtaking views of the Sydney harbour.