I am just planning my next property purchase, which will be under a HDT structure. Now, I have two units in Melbourne under HDT and am about to settle on a house in QLD in 4 weeks time under the HDT. I also have my PPOR in NSW, which is in mine and wifes joint individual names. I was considering purchasing a unit in NSW for investment, but am put off by the land taxes in NSW and especially having no threshold for trusts, so after a bit of researching want to buy in SA. I can find out about the thresholds for SA, but am a little confused on how the SA OSR treat land tax under trust structures. Can anyone make this a little clearer for me please? I am considering purchasing more than one property in SA and am looking at freestanding houses.