Recorded Webinar: Primary Production Land: Duty Exemptions for Intergenerational Transfers


25th February 2020
Duration:  approx. 1 hour

You've spoken and we've listened. From 1/8/19 we've structured most of our webinars to run for one hour - the ideal length for staff training sessions. And, for most of you the webinars will be held at lunchtime - the ideal time for attending live webinars.

Ensuring the orderly and effective succession of primary production land to the next generation is a critical objective for most primary production clients.  Often, this involves the transfer of land between multiple trusts (including SMSFs) and out of companies or other outdated structures.  This session reviews the various stamp duty exemptions available across the Australian jurisdictions for intergenerational transfers of primary production land and addresses a number of tips, traps and tricky issues in applying the exemptions.  These include:

  • When land is “used” in the business of primary production – extent and nature of use required.
  • Applying the exemption in the context of unit trust, company, SMSF and discretionary trust structures, including interfacing with other duty exemptions to achieve optimal outcomes.
  • Specific issues arising for businesses carried on by discretionary trusts with corporate trustees:
    • Is the business carried on by the transferor and intended to be carried on by the transferee - Revenue NSW position.
  • Scope of “relative”:
    • First generation siblings passing to their respective children.
    • Does a cousin constitute a relative, and the administrative practices across jurisdictions.
    • Co-owned land – can a person be their own relative?
    • Importance of the trust deed – scope of beneficiaries permitted and key provisions to look for.
  • Significant differences in relief across the Australian jurisdictions.
  • Valuation and other evidentiary requirements for related party transactions.
  • Strategies for effectively handing over control to the next generation.
Recorded Webinars,Stamp duties and State Taxes,Recorded Webinar:  Primary Production Land: Duty Exemptions for Intergenerational Transfers Daniel Marateo, Associate – Tax & Revenue Group, Cowell Clarke, Adelaide

Daniel Marateo is an Associate in Cowell Clarke’s Tax & Revenue and Superannuation practice groups.

Daniel advises on various aspects of Federal taxation law including income tax and capital gains tax, State taxes including stamp duty, payroll tax and land tax (across all Australian jurisdictions) as well as effective structuring for tax and asset protection. Daniel also advises in relation to self-managed superannuation funds and is a co-author of Cowell Clarke’s SMSF Income Stream Guide, published by the Tax Institute.


This webinar is suitable for accountants and lawyers advising on stamp duty, succession and structuring for primary production groups, Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

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]
Recorded Webinars,Stamp duties and State Taxes,Recorded Webinar:  Primary Production Land: Duty Exemptions for Intergenerational Transfers

© Television Education Network Pty Ltd 2021

Product Code: WBUFEB20
 Price:  $264.00 (Inclusive of GST)
© 2021 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.