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Land rich trust rules - impact on property trust managers paper

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Published on 29 Jul 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • inter-jurisdictional differences in land rich/unit trust rules: the three models
  • should we differentiate: companies and trusts/public and wholesale trusts/requirements for trusts to be registered?
  • application of land rich rules to managed funds
  • land rich issues when class rights of unit holders are changed: Lam v Kym (Vic 2004)
  • future reform: should we bother pursuing a uniform model?
  • do we need a separate regime for managed funds and qualified investors, particularly given the introduction of NSW vendor duty?

Author profile

Steven STEVENS
Steve is a Banking and Finance Partner in the Melbourne office of Freehills, specialising in state taxes and financial services. Steven originally trained and practised as an economist and was a Victorian Treasury official prior to commencing legal practice in 1988. He advises a number of industry bodies on stamp duty and other state taxes. He is also an elected member of the Council of the Law Institute of Victoria and a member of the Victorian Governments State Taxes Consultative Council.
Current at 9 June 2005
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This was presented at Fifth Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Countering avoidance on stamp duty

Author(s):  Justice D Graham HILL

Materials from this session:

Land tax - some current issues (by Graeme Wallace)

Author(s):  Graeme WALLACE

Materials from this session:

Land tax - current issues (by Geoff Mann and others)

Author(s):  Geoff MANN,  Sue BOSCH,  Bronwyn KIRKWOOD,  Rohan KUMAR

Materials from this session:

Payroll tax - some practical issues

Author(s):  Geoff CRAWFORD

Materials from this session:

Land rich entity provisions - impact on property trust fund managers

Author(s):  Steven STEVENS

Materials from this session:

Employee or contract - taxed if you are, taxed if you aren't!

Author(s):  Kevin LOCK

Materials from this session:

Stamp duty and sale of business assets

Author(s):  Michael BUTLER,  Paul TANTI

Materials from this session:

Payroll tax grouping - what was, what is and what should be

Author(s):  Gary MATTHEWS

Materials from this session:

State tax objections and appeals

Author(s):  Leanne HUGHSON,  Garry SEBO

Materials from this session:

Improving compliance with state taxes

Author(s):  Ted WITHERS

Materials from this session:

2004/2005 state tax law case highlights

Author(s):  Kiernan DORNEY QC

Materials from this session:

2004/2005 state tax law highlights

Author(s):  Ivan BASEI

Materials from this session:

Emerging issues and themes in state taxation - a state commissioner's perspective

Author(s):  Mike WALKER

Materials from this session:

Further details about this event:

 

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