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Implications from the High Court decision in Placer Dome

Johanne Thomas

Taxation in Australia2019article
ABDC C
Weight
0.26

What the paper says

In December 2018, the High court handed down the much-anticipated stamp duty decision in Placer Dome. Although the assessment under consideration was issued on the basis that Placer Dome was land-rich under stamp duty provisions that have since been repealed, many of the issues considered by the High Court remain significant under the current provisions in various jurisdictions. This article considers the broader implications of the decision relating to the identification of goodwill and the valuation of land and other assets, particularly in the mining context. These issues may also be relevant in a range of contexts other than stamp duty, including tax consolidation, thin capitalisation and capital gains tax.

Cite this paper

@article{johanne2019,
  title        = {{Implications from the High Court decision in Placer Dome}},
  author       = {Johanne Thomas},
  journal      = {Taxation in Australia},
  year         = {2019},
}

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Implications from the High Court decision in Placer Dome

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.