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Holding land through trusts paper


Land is commonly held in both discretionary trusts and unit trusts. There are many federal and state tax issues that are unique to such ownership through both types of trusts. The tax implications can vary greatly depending on the type of trust used and the way in which the property is used. This paper explores important issues of land ownership through these trusts, including:

  • practical implications on ‘absolute entitlement’ and the implications of the CPT Custodian case
  • gearing property acquisitions through trusts
  • land tax issues for trusts
  • cloning and splitting trusts with property
  • in specie distributions and vesting of trusts:
    • stamp duty implications
    • capital gains tax implications
  • special types of land in trusts:
    • farm land
    • main residences.

Author profile:

Michael BUTLER
Michael Butler FTIA is a Partner at Finlaysons' Tax & Revenue Group. Michael advises both domestic and foreign clients on federal, international and state tax matters, and has a special interest in property tax issues. Michael is the author of the book "Australian Federal Company Taxation" and a regular contributor to Taxation Institute of Australia events.
Current at 23 March 2009 Current at 15 April 2009 Click here to expand/collapse more articles by Michael BUTLER.


This was presented at South Australian Convention: In Tune with Tax .

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