Miscellaneous 2022

Duties: land-owning unit trusts

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2022


The stamp duty implications of acquiring ownership interests in a unit trust which owns land is a complex subject. Different rules in each Australian state and territory can lead to varying and, at times, materially adverse outcomes, especially for the unwary. This article explores the various widely held and wholesale unit trust stamp duty concessions that are available to land-owning unit trusts in each relevant state and territory, with a particular focus on the rules in Victoria and Queensland where the basic thresholds for dutiable relevant acquisitions are lower than the 50% threshold in other jurisdictions. The benefits of obtaining these concessions, the criteria that must be satisfied to qualify for these concessions, and some common issues in practice are explained. This article also includes summary tables for ease of identifying key criteria and issues in each relevant state and territory.

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Miscellaneous 2022

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