State taxes Payroll tax Land tax

Multiple party investment trust structures - Part 3: State Taxes

Source: National

Published Date: 18 Oct 2021

 

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This podcast 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.

Details

  • Published By: Steven Paterson
  • Published On:18 Oct 2021
  • Took place at:MCED, Melbourne & Online

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Tags

State taxes Payroll tax Land tax Trusts 2021

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