Tax, Property Tax Alasdair Woodford Tax, Property Tax Alasdair Woodford

High Court Ruling - Land Tax Exemption for Primary Production

The High Court has ruled on the ‘dominant use test’ for the primary production land tax exemption. In the recent Godolphin case, the multifactorial analysis has been confirmed with no one factor being regarded as determinative. The Court has clarified that the ‘dominant use’ requirement qualifies must be both the lands use as well as its purpose.

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Improperly Drafted Exclusionary Clause Triggers Foreign Land Tax Surcharge For Discretionary Trust

This ruling from the New South Wales Civil and Administrative Tribunal (the Tribunal) serves as an important reminder for ensuring that discretionary trust deeds are appropriately amended to prevent the activation of "foreign" land transfer (stamp) duty and land tax surcharges

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