Your shopping cart is empty
Holding land through trusts presentation
Published on 03 May 07 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
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 presentation 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 CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 22 February 2021
This was presented at South Australian Convention: In Tune with Tax .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Holding land through trusts
Author(s): Michael BUTLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Getting wealth out of companies
Author(s): Graeme S COOPERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The 2007 superannuation 'window of opportunity'
Author(s): Brian COLLINSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Simply super - getting it in
Author(s): Suzanne MACKENZIEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Entry and exit issues in professional partnerships
Author(s): Andrew SHAWMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Running a tax dispute at the AAT
Author(s): Rod DUNNE, Helen LACEY, Arlene MACDONALDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Crikey - where do I pay my tax?
Author(s): Janet FINLAYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Simply super - getting it out
Author(s): Stephen HEATHMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Exploring the land-rich provisions
Author(s): John TUCKERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Having employees - it's not just about salary and wages
Author(s): Julie VAN DER VELDEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Ruling from the grave - effective use of testamentary trusts
Author(s): Phil MCGOVERNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST report: the year so far - developments in 2007
Author(s): Matthew NICHOLLSMaterials from this session:
-
insert_drive_file
Getting trusts right: lessons from the Federal Court
Author(s): Jeffrey SPENDERMaterials from this session:
-
insert_drive_file
R-E-S-P-E-C-T your employees with equity
Author(s): Jamie RESTAS, Garry WINTERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Changes to asset holdings
Author(s): Tim SANDOWMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The new small business concessions
Author(s): Ian SNOOKMaterials from this session:
-
insert_drive_file
Further details about this event:
Copyright Statement