Published on 21 Feb 14
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- introduction – assumptions can be dangerous
- planning and development – some preliminary legal considerations
- financing issues
- structuring issues – tax considerations
- unit trusts – a cautionary note regarding stamp duty
- stamp duty – "and/or nominee contracts"
- cooling off rights.
Current at 04 March 2014
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