Whilst the changes to the Land Tax Act 1936 that came into effect last year were significant, the practical consequences of those changes, as may be expected, are still being discovered and are raising a number of issues.  What was initially less expected, but of which there was some forewarning, was the delay that appears to have occurred in the issue of the trust and some company land tax assessments. This presentation will focus on three aspects.  It will initially explore the operation of the changes, particularly in the area of common holdings and trust holdings.  It will then describe some of the identified issues and some matters that may affect the decision to make a discretionary trust nomination prior to the 30 June 2021 end date.  It will conclude by describing some possible issues with the late issue of a significant portion of the assessments.


10:30am - 11:00am: Morning Tea


11:00am - 12:00pm
Revisiting Torrens Title by the High Court of Australia
1 Standard CPD Unit
Presenter: Mr Andrew Tokley QC - Anthony Mason Chambers
In its recent decision in Deguisa v Lynn [2020] HCA 39, the High Court of Australia reaffirmed the primacy of the certificate of title as the means by which a purchaser is notified of interests to which their title might be subject and in so doing commented upon "common building schemes", encumbrances and other High Court authorities.  The talk, to be presented by Andrew Tokley QC, senior counsel for the successful appellants, should be of interest to any practitioner involved in property law matters.  


12:00pm - 1:00pm
The Contract for the Sale of Land Revisited; conditions, caveats breaches and remedies.
1 CPD Unit in Professional Skills
Presenter: Mr David Riggall - Anthony Mason Chambers