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Published on 20 December 2017

The way the absentee owner surcharge is calculated for land held under a chain of trusts (sub-trust) structure is changing as of the 2018 tax year.

If you are in a chain of trusts, this change may affect you. Please review the percentage of land held by absentee beneficiaries. If this has changed since your last notification, please provide us with the updated percentage in writing.

It is important that you let us know if land is held under a chain of trusts so we have the correct information to ensure you are assessed correctly.