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Holding land through trusts paper


Land is commonly held in both discretionary trusts and unit trusts. There are many federal and state tax issues that are unique to such ownership through both types of trusts. The tax implications can vary greatly depending on the type of trust used and the way in which the property is used. This paper explores important issues of land ownership through these trusts, including:

  • practical implications on ‘absolute entitlement’ and the implications of the CPT Custodian case
  • gearing property acquisitions through trusts
  • land tax issues for trusts
  • cloning and splitting trusts with property
  • in specie distributions and vesting of trusts:
    • stamp duty implications
    • capital gains tax implications
  • special types of land in trusts:
    • farm land
    • main residences.

Author profile

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 22 September 2021
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This was presented at South Australian Convention: In Tune with Tax .

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