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Blatant, artificial or contrived...? paper


The introduction in 2008 of provisions in the Land Tax Act giving the Commissioner power to disregard minority interests in land, and the more recent introduction of general anti-avoidance rules in the Taxation Administration Act, has left many clients exposed to land tax assessments on a multiple holding basis and has given rise to a feeling of uncertainty as to what structures can still be used to effectively maintain separate ownerships.

This paper covers:

  • a brief overview of the relevant provisions in the Land Tax Act including the definition of “owner” and the operation of sections 13 and 13A
  • a brief overview of the new general anti-avoidance provisions including the meaning of “tax avoidance scheme” and “blatant, artificial or contrived”
  • examples of the types of ownership structures that are being investigated by Revenue SA
  • examples of situations in which Revenue SA has disregarded minority interests
  • examples of structures that remain effective to achieve a separate ownershipunder the Land Tax Act
  • a discussion of whether the general anti-avoidance rules could apply to deny the effectiveness of these structures.

Author profile

Briony Hutchens CTA
Briony is a Director in DW Fox Tucker’s specialist Tax team, acting on behalf of a wide range of clients on matters ranging from one-off, large and complex matters to those encountered on a daily basis. She advises on most areas of state and federal taxes including business structuring issues; state taxes, including stamp duty, land tax and payroll tax; taxation disputes (state and federal); trusts; self-managed superannuation funds; property and joint venture projects; estate and succession planning and all aspects of commercial transactions. Briony is a Chartered Tax Adviser and holds a Master of Taxation (UNSW). She is recognised in Best Lawyers Australia for her expertise in wealth management and succession planning. - Current at 03 September 2020


This was presented at 46th South Australian Convention .

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Author(s):  Scott BRYANT,  Michael CRANSTON

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