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NSW Duties Act: charging the land

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Published on 01 Nov 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

For decades, the NSW landholder duty provisions have imposed a liability on acquirers of interests in entities holding NSW real property. However, the ability to collect this revenue in cases where a liable party is located offshore, with no directly held Australian assets, has been limited.

Author profile

Cullen Smythe CTA
Cullen Smythe, CTA, is a partner at KPMG in the Deals Tax team. He has more than 30 years experience as a professional advisor specialising in State taxes, including almost a decade as the Commissioner of State Revenue for NSW. His experience covers all Australian jurisdictions and spans M&A, property, financial services, infrastructure, mining and energy and government revenue administration as well as the Australian implications of international restructures and cross border transactions. He is a solicitor of the Supreme Court of NSW, a member of the New York State Bar, the Texas State Bar and Texas Bar College. - Current at 16 March 2026
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