|
New Zealand
|
Queensland
|
New South Wales
|
| Term of Contract |
Generally 25 years
|
Holiday Module
25 years
|
10 years
|
| Regulations |
Unit Titles Act 1972
Under Review
|
Heavily Regulated
|
Heavily Regulated
|
| Capital Gains Tax |
None
|
Capital Gains Tax
to pay
|
Capital Gains Tax
to pay
|
| Stamp Duty |
No Stamp Duty
|
Stamp Duty on Managers Unit and Existing Business
|
No Stamp Duty on Off The Plan Businesses
Stamp Duty on Managers Unit Only
|
| Multiplier |
Between 3 and 4
|
Close to 5
|
Between 4 and 5
|
| Licensing |
No Licence Requirements
|
Restricted or Full Real Estate Licence
|
Restricted or Full Real Estate Licence
|
| Trust Account |
No Requirement
|
Mandatory to Operate and Audit
|
Mandatory to Operate and Audit
|