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Multiple party investment trust structures – Part 3: State Taxes presentation

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Published on 18 Oct 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Landholder duty thresholds across various jurisdictions
  • Indirect and constructive landholdings
  • Aggregation and the double counting trap
  • Exemptions from landholder duty
  • Aggregation of exempt transfers in light of Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue
  • Consideration of redemptions and new unit issues vs transfers between parties.

Author profile

Steven Paterson
Steven is a Director in EY’s national indirect tax team based in Sydney. Steven has over 15 years experience in advising on Australia-wide indirect taxes and state taxes, with specific expertise in property development and major infrastructure projects. - Current at 20 March 2017
Click here to expand/collapse more articles by Steven PATERSON.

 

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