Published on 29 Aug 12
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers a number of issues which arise on a daily basis in practice, including:
- landholder duty – dealings with shares and unit trusts
- dutiable transactions involving changes to discretionary trusts (e.g. change of trustee; change of beneficiary/classes)
- land tax – tips, traps and structures to avoid
- stamp duty exemptions, including the corporate reconstruction exemption.
Current at 23 April 2012
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