This paper discusses issues arising in the following areas under the Land Tax Act 2005 (as amended by the Duties & Land Tax Acts (Amendment) Act 2005:
- SRO Audit and enforcement activities
- ownership through equitable interests, unitholdings, common trustees and beneficiary nominations
- principal place of residence (PPR) unit and discretionary trusts
- restructuring, varying and winding up landholding trusts
- primary production exemption
- valuations.