Investments in Australian real estate can be made either through the direct acquisition of real estate, or, indirectly, by acquiring ownership of a corporate or trust structure that holds real estate.
The choice of acquisition structure (e.g. direct or indirect) and investment vehicle is a key part of structuring a proposed transaction and will be influenced by a number of factors, including legal, accounting and tax considerations.
A snapshot of the types of structures and vehicles available to investors, together with certain regulatory considerations, is set out below.
Please click here to view the table.
It is crucial to appropriately structure an investment to ensure that adverse or unintended legal, accounting or tax consequences do not arise.