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This form allows a trustee of a discretionary trust to nominate a subsequent beneficiary (section 46F of the Land Tax Act 2005) to continue to avoid the surcharge imposed on land acquired before 1 January 2006 (pre-2006 land).

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Explanatory notes


The beneficiary of a discretionary trust means a person or a member of a class of person in whom, by the terms of the trust, the whole or any part of the trust property may be vested:

  • In the event of the exercise of a power or discretion in favour of the person, whether or not that power is presently exercisable.
  • In the event that a discretion conferred under the trust is not exercised.

Pre-2006 land

Pre-2006 land in relation to a trust means the land subject to that trust at midnight 31 December 2005.

Additional information

Additional nominations

In addition to nominating a nominated beneficiary, the trustee of a discretionary trust may also nominate a principal place of residence (PPR) beneficiary where the beneficiary uses land held by the trust as their principal place of residence (PPR). To nominate a PPR beneficiary, the trustee must lodge our Land Tax Trust Form 19 (Nomination of PPR subsequent PPR beneficiary and notification or change of beneficial interests).

Nomination details

  • When you have completed the form online, select 'complete' and download a copy of the completed form. The trustee and person nominated as the subsequent beneficiary must sign the completed form before it is submitted to us.
  • When this nomination is in force, the trustee of the trust will be assessed at general rates for pre-2006 lands. The nominated beneficiary is also deemed to be the owner of the pre-2006 lands and may be assessed for land tax at general rates on the trust land, together with any other land owned in their own right. The nominated beneficiary will receive a ‘trust deduction’ on their individual assessment to offset the tax paid/payable on the pre-2006 land listed on the trust assessment.
  • This nomination remains in force until the nominated beneficiary revokes it by written notice given to the Commissioner of State Revenue or if the nominated beneficiary dies. In both situations, a new nomination may be made. However, if the nomination was revoked, the form will only be accepted if the Commissioner is satisfied that the subsequent nomination is just and reasonable in the particular case. A subsequent nomination (as the case requires) may be lodged on more than one occasion.
  • This nomination takes effect for the tax year following the year in which the nomination is lodged.
Last modified: 12 November 2020
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