Publications

 

A sample of the publications that Matt has written include:

 

“Property Taxes for Foreign Acquirers and Investments”

Published for Legalwise (21 November 2019)

This paper and presentation examined:

  • Transfer duty risks for intergenerational arrangements.

  • Foreign Resident Capital Gains Withholding.

  • Commentary on TARP and the Resource Capital Fund litigation.

 

“An amorphous animal difficult to trap: a review of the goodwill and valuation concepts arising from the Placer Dome litigation”

Australian Resources and Energy Journal, Vol 38(1) (2019)

This journal article explored the elements of goodwill, and the High Court’s comments on appropriate valuation methodology arising from the Placer Dome litigation.

 

“2018 Property Day: State Taxes update”

The Tax Institute (12 September 2018)

This paper and presentation provided a WA State Taxes update, and examined the elements of the foreign purchaser surcharge before it was introduced in WA in January 2019. The paper included practical experiences with the Eastern States where the surcharge was introduced before WA.

 

“Tracking down stamp duty avoidance – do Western Australia’s general anti-avoidance rules capture tracking notes?”

Australian Tax Review (2015) 44 AT Rev 167

This journal article explores the elements of the general anti-avoidance provisions in Chapter 7 of the Duties Act 2008 (WA) and applies the elements to a hypothetical scenario involving a hybrid security instrument.

The article was co-authored with Jared Clements (University of Western Australia) building on a presentation for the Tax Institute on 18 March 2014 which considered land development agreements and tracking notes.