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08 May 077 Australian property trusts - enhancing international competitiveness

The Government will allow certain stapled entities, such as Australian listed property trusts, to restructure with an interposed head trust without taxation consequences, with effect from the 2006 07 income year.

Capital gains tax roll over relief will be provided for investors in a stapled group where a unit trust has been interposed between the investors in the stapled group and the stapled entities.

The Government will also ensure that these restructures do not result in the head trust being taxed as if it were a company.

See Budget Paper No 2 p 8

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