So does this mean your 'fixed unit trust' is not a fixed trust for NSW land tax purposes?
Although we do not advise on State taxes (or any taxes), it is quite likely that our standard fixed unit trusts are "special trusts" for NSW land tax purposes under the Office of State Revenue's new interpretation. Our standard fixed unit trust is a fixed trust for income tax purposes, not NSW land tax.
However, we do now also provide a separate trust deed that would be a fixed trust for NSW land tax purposes (as confirmed by the NSW OSR), as well as for income tax purposes. You can order this type of trust here.