Our team has a wide range of experience advising on the duty, land tax and payroll tax, as outlined below.

Duty

  • Duty consequences of transactions, including dissolving partnerships
  • Landholder duty issues
  • Implementing trust cloning restructures
  • Transferring control of business assets without duty by business licence arrangements
  • Strategies to minimise duty on transfers of units in private unit trusts
  • Strategies to avoid or minimise corporate trustee duty when changing control of a trustee company
  • Application of the corporate reconstruction concessions

Payroll tax

  • Whether payments to contractors are subject to payroll tax
  • Whether payments are subject to payroll tax under the employment agent provisions (which apply much more broadly than to employment agents)
  • Advice on the payroll tax grouping provisions
  • Whether entities can be de-grouped by making an application to the Commissioner

Land tax

  • Strategies that allow trustees holding residential property to claim the principal place of residence land tax exemption
  • Cloning strategies to transfer land to multiple trustees to allow access to multiple tax free thresholds

In addition to providing advice, our team regularly assists with responses to audits, objections and disputes.