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New Land Rich Regime in New South Wales seminar paper

Published on 17 Feb 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- identifying land rich companies and unit trusts - new tests
- tracing through 20% linked entities
- new minority acquisition triggers
- widening of aggregation provisions
- how and when interests are 'acquired'
- treatment of public and wholesale unit trusts.

Author profile:

Peter MCMAHON
Current at 09 June 2009 Click here to expand/collapse more articles by Peter MCMAHON.
 

This was presented at NSW State Taxes .

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Recent Developments in State Taxes

Author(s):  Christopher J BEVAN

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