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Land rich trust rules - impact on property trusts and fund managers presentation

Published on 29 Jul 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers:

  • inter-jurisdictional differences in land rich/unit trust rules: the three models
  • should we differentiate: companies and trusts/public and wholesale trusts/requirements for trusts to be registered?
  • application of land rich rules to managed funds
  • land rich issues when class rights of unit holders are changed: Lam v Kym (Vic 2004)
  • future reform: should we bother pursuing a uniform model?
  • do we need a separate regime for managed funds and qualified investors, particularly given the introduction of NSW vendor duty?

Author profile:

Steven STEVENS
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
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This was presented at Fifth Annual States' Taxation Conference.

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Individual sessions






Stamp duty and sale of business assets

Author(s):  Michael BUTLER,  Paul TANTI

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