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Stamp duty treatment of non-private unit trusts Australia wide seminar paper


This is a practical paper with examples covering the distinction between private and non-private unit trusts and its duty implications, trust conversions (private to non-private and vice versa), mergers and takeovers and treatment of sub-trusts.

Author profiles:

Grahame Young
Grahame practises as commercial counsel at Francis Burt Chambers in Perth. Prior to commencing practice as a barrister in 2001 he had broad experience as a solicitor and company director. Grahame’s principal areas of practice include transactional taxes; equity, trusts and succession; corporate law; and property law. He has a particular interest in structuring and restructuring corporate and family groups. He has spoken and written extensively on a wide range of legal and taxation topics for The Tax Institute and other professional bodies. He is editor of Duties Legislation Western Australia. Grahame has served as State Chair and National Councillor of The Tax Institute and received its Meritorious Service Award. Current at 04 July 2014 Click here to expand/collapse more articles by Grahame YOUNG.
Steve is a Banking and Finance Partner in the Melbourne office of Freehills, specialising in state taxes and financial services. Steven originally trained and practised as an economist and was a Victorian Treasury official prior to commencing legal practice in 1988. He advises a number of industry bodies on stamp duty and other state taxes. He is also an elected member of the Council of the Law Institute of Victoria and a member of the Victorian Governments State Taxes Consultative Council.
Current at 9 June 2005
Click here to expand/collapse more articles by Steven STEVENS.

This was presented at Fourth Annual States' Taxation Conference.

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