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"The Australian Capital Territory has adopted measures to abolish stamp duty and impose a land tax on all real property: Will this approach be adopted by other States in Australia?"

[2013] JlATaxTA 5

McLaren, John

Journal of the Australian Tax Teachers Association

Australia

Legislation Cited

Legislation Name	Provision
Rates Act 2004 (ACT)
Income Tax Assessment Act 1997 (Cth)
Land Tax Act 1910 (Cth)
Land Tax Assessment Act 1910 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Petroleum and Mineral Resource Rent Taxes: Could These Taxation Principles Have a Wider Application?"	(2012) 10 Macquarie Law Journal 69	Macquarie Law Journal	Australia	circa 2012	AustLII		2
"Transparency in the Valuation of Land for Land Tax Purposes in New South Wales"	(2011) 9 (2) E-Journal of Tax Research 140	E-Journal of Tax Research	Australia	circa 2011	AustLII		1
"A Note on Economic Rent"	(1967) 57 American Economic Review 873	American Economic Review	United States	circa 1967			4
Osborne v Commonwealth	[1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242	High Court of Australia	Australia - Commonwealth	31 May 1911	AustLII		116

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