Published on 02 Apr 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- trusts that hold land in NSW - characterisation of trusts as ‘special trusts' and ‘fixed trusts' and the land tax implications
- secondary liability of land tax
- restructuring trusts to obtain the land tax-free threshold
- the new restructuring relief available until 30 June 2008 - ‘Act of Grace Payments'
- ‘instalment warrant arrangements' and NSW land tax.
Current at 16 May 2011
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