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Matter of Trusts: Unit trusts, landholder duty and SMSF roll-overs

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Published on 01 Sep 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Where units in a landholding unit trust are acquired or transferred between SMSFs, the landholder duty provisions, including any applicable exemptions, should be considered.

Author profile

Philippa Briglia
Philippa is a senior associate at Sladen Legal and works with Phil Broderick in the superannuation team. She has extensive experience in advising on the superannuation regulatory framework, particularly in an SMSF context. She regularly provides advice on complex structures and arrangements involving SMSFs and SMEs. Philippa has been published in numerous industry publications, including the Tax Institute Journal. She has presented at seminars and conferences held by the Tax Institute, the Television Education Network, and Leo Cussen Centre for Law. - Current at 20 June 2022
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