State taxes Payroll tax Land tax

Blatant, artificial or contrived...?

Source: South Australia

Published Date: 2 May 2013


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

The introduction in 2008 of provisions in the Land Tax Act giving the Commissioner power to disregard minority interests in land, and the more recent introduction of general anti-avoidance rules in the Taxation Administration Act, has left many clients exposed to land tax assessments on a multiple holding basis and has given rise to a feeling of uncertainty as to what structures can still be used to effectively maintain separate ownerships.

This paper covers:

  • a brief overview of the relevant provisions in the Land Tax Act including the definition of “owner” and the operation of sections 13 and 13A
  • a brief overview of the new general anti-avoidance provisions including the meaning of “tax avoidance scheme” and “blatant, artificial or contrived”
  • examples of the types of ownership structures that are being investigated by Revenue SA
  • examples of situations in which Revenue SA has disregarded minority interests
  • examples of structures that remain effective to achieve a separate ownershipunder the Land Tax Act
  • a discussion of whether the general anti-avoidance rules could apply to deny the effectiveness of these structures.

Individual Session

Blatant, artificial or contrived...?

Author(s): Briony Rice CTA
Materials from this session:


  • Published By: Briony Rice CTA
  • Published On:2 May 2013
  • Took place at:Novatel Barossa Valley Resort

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


State taxes Payroll tax Land tax 2013

Share this page