China desk 
German desk 
Spanish desk 
South East Asia desk 
European desk 
UK desk 
US desk 
Tax 
Funds We offer comprehensive and practical advice on land tax matters to a wide range of domestic and overseas corporate clients and high net worth individuals.
This involves matters in all states and territories of Australia. This includes:
- advising on all aspects of land tax, including application of absentee owner surcharge and eligibility for exemptions (e.g. principal place of residence exemption, primary production exemptions and aged care exemptions)
- advising on the application of tax on vacant land, including identifying whether the vacant land is a capital asset or a trading stock and eligibility for exemptions
- advising on structuring, including grouping and de-grouping of properties and taxpayers
- providing certainty for taxpayers by obtaining private rulings on their behalf from state revenue authorities
- assisting clients with investigations, reviews and audits instigated by state revenue authorities
- challenging land tax assessments, including lodging objections to assessments of land tax and appeals in the tribunals and courts
- where appropriate, accessing informal dispute resolution mechanisms for clients to resolve land tax disputes, including settlement discussions, mediation and compromise assessments
- assisting clients with valuations and valuation disputes, including briefing of expert valuers and challenging State Revenue Authority valuations by way of objections and appeals
- achieving remission of penalty tax and interest by way of submissions to state revenue authorities
- obtaining second opinions from senior counsel on complex land tax issues, and
- reviewing and making recommendations on trust documents regarding whether a taxpayer is an absentee owner and liable to the surcharge.
Experience
- Providing advice on all aspects of land tax, including application of absentee owner surcharge and eligibility for exemptions (eg principal place of residence exemption, primary production exemptions, aged care exemptions).
- Providing advice on the application of tax on vacant land including identifying whether the vacant land is a capital asset or a trading stock and eligibility for exemptions.
- Providing advice regarding structuring, including grouping and de-grouping of properties and taxpayers.
- Providing certainty for taxpayers by obtaining private rulings on their behalf from State Revenue Authorities.
- Assisting clients with investigations, reviews and audits instigated by State Revenue Authorities.
- Challenging land tax assessments including lodging objections to assessments of land tax and appeals in the Tribunals and Courts.
- Where appropriate, accessing informal dispute resolution mechanisms for clients to resolve land tax disputes, including settlement discussions, mediation and compromise assessments.
- Assisting clients with valuations and valuation disputes, including briefing of expert valuers and challenging State Revenue Authority valuations by way of objections and appeals.
- Achieving remission of penalty tax and interest by way of submissions to State Revenue Authorities.
- Obtaining second opinions from Senior Counsel on complex land tax issues.
- Reviewing, providing advice and making recommendations on trust documents in relation to whether a taxpayer is an absentee owner and liable to the surcharge.
Key contact
Peter Murray
Partner
Related thinking
Tax| 20 Jan 2022
Talking Tax – Issue 202
In this edition of Talking Tax, we discuss the Full Federal Court appeal of Clough v The Commissioner of Taxation over whether the cancellation of employment share schemes is income tax deductible.
Tax| 23 Dec 2021
Long awaited guidance on s100A, but read with caution!
After a 13-year wait, we finally have some new judicial guidance on section 100A of the ITAA 1936 in the Guardian AIT case.
Tax| 21 Dec 2021
Financial Services in Focus – Issue 61
In this edition, we consider a case on misleading or deceptive marketing practices for a credit fund, the Government’s response to payments reviews and payment reforms, and much more.
Tax| 17 Dec 2021
Allocation of professional firm profits – draft ATO guidance now available after four-year delay
After four years, the ATO has replaced its original guidance on the allocation of professional firm profits which was withdrawn in December 2017.