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Published on 23 Mar 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
use of "and/or nominee" provisions in real estate contracts
"off the plan" purchases
holding property interests upon trust
unit trust vs discretionary trust, stamp duty issues
distributions of property out of a discretionary trust
non pro-rata unit trust issue and redemption of units
identifying land rich issues in property transactions.
William Esau FTIA, is a Partner at Donaldson Walsh. William was admitted as a lawyer in 1978 and is a commercial partner of Donaldson Walsh practising extensively in the area of general commercial law, with particular emphasis on property transaction and involving taxation (including State taxation) issues. Current at 23 March 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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