Land Tax or Land Mines?
Published on 30 May 2006
| Took place at Hawthorn Receptions
The new land tax surcharge provisions which took effect on 1 January 2006 have created compliance obligations and issues. In addition to trusts having to notify land holdings to the SRO on or before 31 March 2006, many trusts will have to consider making beneficiary nominations by 30 June 2006 so that the surcharge does not apply. The new provisions can raise complex problems and in some instances fresh problems are likely to arise as a result of notifications and beneficiary nominations which are made.
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