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NSW land tax – holding land in a unit trust paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.
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Published on 02 Apr 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper 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
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