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

 

5th November 2018

Duration:  approx. 2 hours

 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
 PRESENTER
Our presenter

Andrew Rider, Barrister, Sydney

Andrew Rider is a leading Australian tax barrister specialising in land tax, payroll tax and stamp duty litigation and dispute resolution.

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

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

Andrew lectures in taxation law at the University of Sydney Law School and previously lectured at the University of Technology, Sydney.

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

Andrew is a Chartered Tax Adviser and examiner with The Tax Institute and member of The Tax Institute/Office of State Revenue Liaison Committee and Dispute Resolution Technical Committee.

Andrew is recognised in Doyle’s Guide as a leading Australian tax barrister.

 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: lisa@tved.net.au
Product Code: WBBNOV18
 Price:  $264.00 (Inclusive of GST)
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