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NSW land tax – holding land in a unit trust presentation

Published on 02 Apr 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • trusts that hold land in NSW - Characterisation of trusts as ‘special trusts' and ‘fixed trusts' and the land tax implications
  • secondary liability of land tax
  • restructuring trusts to obtain the land tax-free threshold
  • the new restructuring relief available until 30 June 2008 - ‘Act of Grace Payments'
  • ‘instalment warrant arrangements' and NSW land tax.

Author profile:

Denis BARLIN
Current at 16 May 2011 Click here to expand/collapse more articles by Denis BARLIN.
 

 

This was presented at Property - The Everyday Topical Issues .

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