Close
My Cart (0 items)
Checkout

Login to TEN

Privacy Policy
Privacy Policy
Return
My Cart (0 items)
Checkout
81873
Recorded Webinars

Recorded Webinar: Distributions of Land in specie to Beneficiaries – State Tax Liability and Exemption Issues

When does a transfer of land from trustee to beneficiaries in a discretionary trust constitute a dutiable transaction? When is it exempt from state taxes? These questions and recent case law developments are the subject of this session, including: The effe
PRESENTED BY Andrew Rider Barrister - Level 22 Chambers , Sydney

Date/Time

About the Webinar

When does a transfer of land from trustee to beneficiaries in a discretionary trust constitute a dutiable transaction? When is it exempt from state taxes? These questions and recent case law developments are the subject of this session, including:

  • The effect of transfer documentation between trustee and beneficiary:
    • when is it distribution in specie?
    • when is it conveying equitable interest in land?
  • Is a separate document evidencing trust distribution required?
  • When are trust distributions of land exempt under legislation?
  • Case report - Mondous v CCS (2017) VSC 416
  • Operation of exemption provisions and trust distributions – a state comparison
  • Trust deed construction to minimize tax risk in discretionary trust distributions

Presented By

Andrew Rider
Barrister, Level 22 Chambers Sydney, NSW

Andrew Rider is recognised in Doyle’s Guide as a leading Australian tax barrister specialising in tax litigation and dispute resolution.

Andrew also advises on Australia-wide taxes, including stamp duties, land tax and payroll tax.

Prior to coming to the Bar, Andrew was an Associate to Justice Michael Kirby and solicitor.

Andrew lectures in taxation law at the University of Sydney Law School, judges mooting competitions for the University of NSW and previously lectured in taxation law at the University of Technology, Sydney.

Andrew authors the national stamp duty section of the leading online service “Practical Guidance - Property Law” and edits the leading stamp duty publication “Australian Stamp Duties Law”.

Andrew is a Chartered Tax Adviser and examiner with The Tax Institute and member of The Tax Institute/Revenue NSW Liaison Committee and Dispute Resolution Technical Committee. Andrew is also a member of the NCAT Revenue List Consultative Forum.

Who Should Attend?

This webinar is suitable for lawyers and accountants advising on stamp duty- Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

Go to top