NSWIn ForceAct
Land Tax Management Act 1956
57Fixed trusts
Start here
Get a plain-English read of 57
Turn the raw legal text into a practical explanation grounded in Land Tax Management Act 1956.
57 Fixed trusts
57 Fixed trusts
A unit trust that satisfies the relevant criteria referred to in section 3A, as amended by the State Revenue Legislation Amendment Act 2014, by the end of 30 June 2013 is taken to be a fixed trust under section 3A (3) in relation to the 2013 land tax year.