Mangioni, Vince - In: Journal of Financial Management of Property and Construction 24 (2019) 2, pp. 200-216
achieving these objectives, this paper aims to examine the revenues generated from land and how capital gains tax may be … in the form of capital gains, to sub-central government as a value capture tax. Design/methodology/approach: A … revenue collection from state land tax, conveyance stamp duty, local government rating and Commonwealth capital gains tax …