FROM THE EDITOR NINTH WORLD CONGRESS ON ART … · The International Coalition of Art Deco...

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The International Coalition of Art Deco Societies (ICADS) stages a World Congress every two years, and the Art Deco Society Inc in Melbourne is our host for this year’s Congress, to be held between Sunday 15 and Sunday 22 April at the Sofitel Hotel in Melbourne’s CBD. Our president, Roy Lumby, has contributed a paper for presentation at the Congress, and I am delighted to announce that he will be given the opportunity to present that paper to delegates on the morning of Tuesday, 17 April. I had the opportunity to visit the President of the Art Deco Society, Robin Grow and his partner Robyn in Melbourne recently and it is clear that they have been working feverishly to make this a great Congress. The Sofitel is looking marvelous and the itinerary is bound to both informative and entertaining. NINTH WORLD CONGRESS ON ART DECO FROM THE EDITOR Happy New Year! The Management Committee had its first meeting of 2007 recently and was delighted to have two new committee members, Michael Perkins and Stuart Read, join in discussions. Excitement is building as the Ninth World Congress on Art Deco takes place next month in Melbourne. Just as exciting are the Pre-Congress activities to be held between 12 and 15 April. Our esteemed President and Vice President, Roy Lumby and David de Rozenker-Apted, have been working tirelessly for months putting the program together, and this event is sure to prove to be one of the more significant heritage events to take place this year. Already we have registered participants from overseas and throughout Australia, including presidents of affiliated societies. The inaugural presentation in a series of guest lectures to be held this year was a well attended and lively event, with our own Stuart Read giving an informative and passionate presentation on twentieth century landscape designers. A review of his talk is given on page 8. We encourage contributions from members and in this issue, Lyn Scaysbrook reports on page 6 on the restoration of Hazelhurst cottage in Gymea to turn it into a thriving regional gallery and arts centre. The NSW State Election is to take place on Saturday 24 March, and just as important is the huge Society Garage Sale which is taking place the same day – see the advertisement on page 9. This is simply an event not to be missed, being hosted by the inimitable Frank Vowles at his Glenhaven mansion on Wayfield Road – we look forward to seeing you! John Dymond ISSN 1440-639X Summer/Autumn 2007 | Volume 4 www.twentieth.org.au Continued Page 5 > Interior, the Block Arcade, Melbourne Lonsdale House Century Building

Transcript of FROM THE EDITOR NINTH WORLD CONGRESS ON ART … · The International Coalition of Art Deco...

Page 1: FROM THE EDITOR NINTH WORLD CONGRESS ON ART … · The International Coalition of Art Deco Societies ... Sofi tel is looking marvelous ... privileged to have met

The International Coalition of Art Deco Societies (ICADS)

stages a World Congress every two years, and the Art Deco

Society Inc in Melbourne is our host for this year’s Congress,

to be held between Sunday 15 and Sunday 22 April at the

Sofi tel Hotel in Melbourne’s CBD.

Our president, Roy Lumby,

has contributed a paper

for presentation at the

Congress, and I am delighted

to announce that he will

be given the opportunity

to present that paper to

delegates on the morning of

Tuesday, 17 April.

I had the opportunity to visit the President of the Art

Deco Society, Robin Grow and his partner Robyn in

Melbourne recently and it

is clear that they have been

working feverishly to make

this a great Congress. The

Sofi tel is looking marvelous

and the itinerary is bound

to both informative and

entertaining.

NINTH WORLD CONGRESS ON ART DECO

FROM THE EDITOR

Happy New Year! The Management Committee had its fi rst meeting of 2007 recently and was delighted to have two new committee members, Michael Perkins and Stuart Read, join in discussions.

Excitement is building as the Ninth World Congress on Art Deco takes place next month in Melbourne. Just as exciting are the Pre-Congress activities to be held between 12 and 15 April. Our esteemed President and Vice President, Roy Lumby and David de Rozenker-Apted, have been working tirelessly for months putting the program together, and this event is sure to prove to be one of the more signifi cant heritage events to take place this year. Already we have registered participants from overseas and throughout Australia, including presidents of affi liated societies.

The inaugural presentation in a series of guest lectures to be held this year was a well attended and lively event, with our own Stuart Read giving an informative and passionate presentation on twentieth century landscape designers. A review of his talk is given on page 8.

We encourage contributions from members and in this issue, Lyn Scaysbrook reports on page 6 on the restoration of Hazelhurst cottage in Gymea to turn it into a thriving regional gallery and arts centre.

The NSW State Election is to take place on Saturday 24 March, and just as important is the huge Society Garage Sale which is taking place the same day – see the advertisement on page 9. This is simply an event not to be missed, being hosted by the inimitable Frank Vowles at his Glenhaven mansion on Wayfi eld Road – we look forward to seeing you!

John Dymond

ISSN 1440-639XSummer/Autumn 2007 | Volume 4 www.twentieth.org.au

Continued Page 5 >

Interior, the Block Arcade, Melbourne

Lonsdale House

Century Building

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SUMMER/AUTUMN 2007

From the Editor. Page 1

World Congress on Art Deco. Page 1

The President’s Report. Page 3

Hazelhurst: an Oasis in the Shire. Page 6

Early Landscape Architects in NSW. Page 8

Social events. . Page 9

Society information. Page 11

Dymond Foulds & Vaughan Advertorial. Page 12

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Paul Sorensen, noted landscape architect..

ICI Building, Melbourne

David Jones, Bourke St, Melbourne

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FROM THE PRESIDENT

UNIVERSITY WOMENBoth David de Rozenker-Apted and I were delighted to visit Cowra on 9 December 2006 at the invitation of the Central Western Branch of the Australian Federation of University Women (New South Wales) to give an illustrated talk. The Federation is a non-profit association, one of seventy four members of the International Federation of University Women that unites graduates from universities throughout the world. The Federation promotes the advancement of women throughout the world, promotes understanding and friendship among women across the world regardless of race or religion and works to develop women’s education - the AFUW gives financial assistance so that women can undertake university studies in Australia and abroad.

The talk focused on the evolution of the design of houses during the first fifty years of the twentieth century, touching on changes in planning that reflected altering social conditions, advances in building technology and the progression of architectural style, and was graciously introduced by the President of the Branch, Anne Holloway. The setting was The Mill in Vaux Street, Cowra, which is claimed to be the town’s oldest building. Constructed in 1861, it operated as a flour mill until 1905. The building was carefully refurbished and re-opened at the end of 1996 as a restaurant and winery. It proved a most appealing and atmospheric venue.

We were hosted by foundation member, past president and current committee member, Jean Mary Fagan. Not only did we enjoy her hospitality but we were treated to a tour of Cowra, along with fellow Cowra-ite Alex Bowen. Highlights included a visit to the remarkable Japanese Garden, the highly significant War Cemetery, and a sampling of Cowra’s remarkably fine stock of twentieth century housing. The Society needs to contemplate a tour

WENTWORTH MEMORIAL CHURCHAt the end of last year, the Society was invited to comment on a proposal to include the Wentworth Memorial Church at Vaucluse on the State Heritage Register, which is compiled by the NSW Heritage Office on behalf of the Heritage Council of NSW. Inclusion in the Register affords protection at state level.

The Church, although constructed during 1965, has historical links to the Wentworth family. The immediate

family of William Charles Wentworth, who acquired the Vaucluse Estate in 1827 and died in 1872, intended that a Church of England would be constructed on the site. Indeed, it had been planned to consecrate the site as far back as 1831 so that a family vault could be built on it, and a mausoleum and vault were duly constructed in the early 1870s. The structure still exists, standing below the Wentworth Memorial Church. However, the title to the site of the Church was transferred to the Church of England’s Property Trust in 1927 and a church hall was built in 1933. A number of years later the incumbent Minister of the congregation engaged architect Donald Gazzard of the firm of Clark, Gazzard & Partners to design a church to house 350 parishioners. The building was intended as a memorial to those who served during World War II. The foundation stone was laid on 27 February 1965; dedication took place on 19 September 1965 and consecration on 2 July 1972.

The building has been identified as being significant on several levels: because of the site’s historical associations with the Wentworth family; its associations with a prominent and influential architect, Donald Gazzard; and because it is an accomplished work of religious architecture demonstrating an innovative approach to design. It occupies an important place in the history of religious design in New South Wales during the twentieth century and is a rare example of religious architecture sharing stylistic affinities with the so-called Sydney School of the

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1960s and 1970s. It was therefore highly gratifying to learn during February that the building is to be placed on the State Heritage Register.

9th WORLD CONGRESS ON ART DECOPre Congress in Canberra:The Society’s pre-Congress tour of Canberra, taking place between April 12 and April 15, is moving ever closer. The program is now finalised and visitors from Victoria, Western Australia, Montreal and England (not to mention members of our Society) have registered and will take part.

Apart from an exploration of early Canberra suburbia, public buildings of the 1920s and 1930s (and even some from the 1960s), we will be gaining access to some of the marvelous treasures held at the National Library, National Gallery and National Archive. The only way to really find out what’s in store is to come along and take part.

Congress in MelbourneThe Art Deco Society Inc in Victoria has set up a comprehensive website giving information on registration and the program for the Congress, which will run between the evening of Sunday April 15 and Friday April 20. The Congress theme is “Domestic Deco”, chosen on account of the wealth of residential architecture across Melbourne that shows an Art Deco influence. I will be presenting a

paper on behalf of the Twentieth Century Heritage Society on New South Wales’ pubs of the 1930s, a home away from home for so many travellers and holiday makers and a permanent home for others.

JACK BURRELLThe Society has lost a highly regarded member with the death of Jack Burrell in December 2006. I was privileged to have met Jack some thirty years ago while working at the NSW Housing Commission and he and his wife Joyce soon became very close friends. Jack greatly enjoyed the world of architecture, classical music, good food and wine, but most of all the company of his family and friends, to whom he brought a great deal of joie de vivre. We extend condolences and sympathy to his wife Joyce and his three sons, Craig, Shane and Garth.

RegardsRoy Lumby

Houses in Cowra

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Don’t miss the World Congress on Art Deco in Melbourne

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Online payment of registration fees may be

made at the Art Deco Society’s web site at

www.artdeco.org.au. The web site is most

informative and is updated regularly. If you are not

familiar with the Paypal system, don’t worry, just

enter your details as usual and you can sign up if

you wish afterwards.

Robin Grow has also organised two optional tours,

including a theatre tour on the afternoon of Friday

20 April, and a Gooney Bird Flight, a 45-minute

flight over Melbourne and surrounds in an original

DC3 (with access to the flight deck) – I’ll be in both!

John Dymond

Continued from cover

Forum Theatre, Flinders St

Manchester Unity Building

Luna Park

Art deco detailing

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The small house was almost impossible to see from the

street, nestled as it was in a thicket of tangled trees. Some

claimed that a witch lived inside. In 1998, the trees were

cleared, the house restored, and the

property known as Hazelhurst became

what it is today - Gymea’s Hazelhurst

Regional Gallery and Arts Centre, the

first arts complex of its kind in Australia,

and a significant resource for the

cultural life of southern Sydney.

Hazelhurst was given to Sutherland

Shire Council in the late 1970s by Ben

and Hazel Broadhurst, who bought it during World War 2.

Ben Broadhurst was born in Salford, UK in 1904 and, with

his family, immigrated to Australia in 1911. He married his

first wife in the late 1920s and produced two children.

The marriage did not survive the strains

of the war, and, after the death of his

father John in 1936, Ben inherited his

Newtown shirt-making factory.

Ben married Hazel Keane in 1945,

and the young couple moved to the

Sutherland Shire, on the rural outskirts

of metropolitan Sydney. At the time, the Shire consisted of

remote dairy and poultry farms, and market gardens.

The block of land on which Hazelhurst was to be built

was natural bushland - tall Banksias and Lilli Pillis, wild

freesias and blackberry, and a small

waterway known as Dent’s Creek. Their

neighbours, aside from the sole shop in

the town, included Potters Poultry Yard

and, across the road, Crosby’s Dairy

(now Gymea TAFE).

The elegant Art Deco cottage was

designed by Ben and Hazel, with the

help of local architect Harry Smith.

Post-war austerity meant that the

two-storey cottage took two years to build and, despite

much ingenuity in crafting home-made concrete bricks

and kitchen cupboards from packing crates, the Housing

Commission fined them £300, declaring that the house

broke post-war austerity rules.

To thwart the Housing Commission and developers, Ben

registered Hazelhurst as a farm, and to retain this status,

introduced a menagerie to the grounds - two goats, two

hundred chickens, a pony and Ruby

the cow, who provided milk for the

butter and cheese they produced in

their own dairy.

However, the Broadhursts soon

discovered they were unable to kill the

chickens so scaled down their poultry

farm to supply eggs only!

This menagerie lived amidst a magnficent garden that

became one of Hazelhurst’s most famous features.

Hydrangeas lined the curved drive, as well as pines, poplars

and weeping willows, plus an orchard of apples, pears and

peaches.

A row of rhododendrons was planted

to mark each year of the war, and as

a tribute to lost friends (these were

removed when Council re-landscaped

the site). Significantly, the Broadhursts

established organic farming, recycling

and composting, and a septic tank,

meaning that Hazelhurst was the

proud owner of the first indoor toilet in the Shire.

Though Hazel was most definitely not a witch, the couple’s

dog Lass was said to be gifted with psychic powers, while

Ben maintained a lively interest in Communism, Socialism,

psychic phenomena, and Theosophy.

The wireless school he established

on Broadway, his work for the

Handicapped Children’s Centre and

his generosity to his employees are all

part of a much longer story.

By the 1970s, the Broadhursts had

begun to find the maintenance

of Hazelhurst increasingly difficult.

Appalled by the relentless development of surrounding

property, the Broadhursts decided to leave their “Forever

Green” space to the public.

In 1980, the couple handed maintenance of the property to

the Sutherland Shire Council, pledging that the picturesque

HAZELHURST: An Oasis in the Shire

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house should be retained as a community facilty and a

“place of culture” after they passed away. Ben died in 1990

and Hazel in 1994. Their ashes lie beneath an impressive

Cedrus Deodara which they planted near

the drive.

With a Council funding of $7 million

and a $1 million grant from the Federal

Government, work on the new gallery and

workshops began in 1998. The rectangular,

low-rise buildings were designed to

preserve as much open space as possible,

as well as to retain the original garden

atmosphere. Architects Trevor and Esther

Hayter, in association with Jackson Teece

provided the 2,200 square metre low-key

building design which wraps around the original cottage

and provides an intimate courtyard space between the two

buildings. The new Hazelhurst opened in February 2000

and includes a Regional Gallery, a Community Gallery, a

fully equipped theatrette, art studios, a retail outlet and a

120-seat café, which extends to the outdoor terrace.

The original cottage has been retained as a historical

focus for the garden and contains artist-in-residence

accommodation, a “Friends & Volunteers” meeting room,

staff rooms and a media studio for digital

arts. Lass the dog could certainly not

have forseen that she would one day be

the subject of a large frieze in the main

atrium.

Giles Auty, art critic from The Australian

said of the finished development:

“I sense the former owners would have

been thrilled by the unobtrusive but

sympathetic way the new buildings sit in

the landscape”

The Gallery is open daily 10am – 5pm, and is located at 782

The Kingsway, Gymea. Admission is free.

LYN SCAYSBROOK

ON ELECTION DAY SATURDAY MARCH 24, ELECT TO ALSO HAVE SOME FUN AT THE TWENTIETH CENTURY HERITAGE SOCIETY

GARAGE SALEChristmas biscuit tins, jigsaw puzzles, ceramic bowls, wooden vases, clothing, cane ware, 3 seater tan leather sofa, chocolate 2 seater velour sofa,books, DVDs, videos for you and the family, cookbooks, glass coffee table etc., etc., etc. MEET PEOPLE HAVE FUN FIND A BARGAIN!

CALL JOHN ON 0414 814 747 FOR MORE INFO

1VOTE FUN

4 WAYFIELD ROAD GLENHAVEN FROM 8.00 A.M.

REFERENCES:“A History of Hazelhurst” 2006 Hazelhurst Regional Gallery & Arts Centre“Hazelhurst Cottage” 2000 Dix Hawke. Sutherland Shire Council

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The Society’s first presentation for 2007 took place on

23 February at The Briefing Rooms of the Powerhouse

Museum in Sydney.

Stuart Read, BHort,

GradDipLandscape Architecture

of the NSW Heritage Office

gave a very thought provoking

and personal insight into the

key shapers of Australian early

twentieth century landscape

thinking, namely Edna Walling,

Max Shelley, Walter Burley and

Marion Mahony Griffin, Joceyn

Brown and Paul Sorensen, at the

inaugural presentation of a series

of guest lectures planned by the

Society.

Stuart explained that with the

advent of that mechanical marvel,

the lawn mower, and reticulated water supply, gardens

became largely featureless expanses of lawn with paths

- trees and shrubs became seen

almost as unnecessary interruptions

to the verdant green, and the

challenge emerged amongst

designers to introduce some

meaning, contrast and character to

the scene. Edwardian horticultural

fascination with vivid floral colour

displays of annuals was also

something designers reacted

against and downplayed.

Edna Walling tried to do this through the creation of

garden “spaces” with large trees and shrubs. She was

a keen user of low stone walls

and framing of deciduous and

flowering trees in an effort to

add some shape, enclosure and

informality to the environment.

She is known to have produced

over a dozen NSW plans and while

some were not implemented,

others such as Markdale, Binda &

Kiloren, and Crookwell, survive.

Max Shelley was one of the

first designers here apart from the Griffins to use the

term “landscape architect”. Back in the 1920s there

were next to no formal courses of study in the area and

Shelley had some success in gaining

recognition of garden design as an

intellectual discipline, like Walling,

using magazine publishing as his

main medium. Shelley used strong

curved or straight lines, a “gutsy”

move in the ‘20s, and challenged

the conventional thinking of the day.

One of his most significant designs

was for Boomerang, Frank Albert’s

1926 Sydney waterfront home.

Amongst other things he was using

“crazy” paving extensively back in the

late ‘20s and favouring plants from

the south sea islands.

Walter Burley and Marion Mahony

Griffin both loved nature and sought

to have it feature in their gardens,

and in the homes they designed. No better example

exists of this philosophy than their ideal suburb of

Castlecrag, part of which today

remains largely intact as designed. In

this suburb we see “small houses,

large nature”, as opposed to the

MacMansions and suppressed nature

displayed in most newer Sydney

suburbs. Response to topography,

retention of remnant bush and

creekline vegetation as a framework,

as well as embellishing this with extra

native and some exotic plantings, was

their forte.

Jocelyn Brown used open houses as a marketing and

educative tool, a novel approach for

the time. Mainly influential through

her writing in the late ‘30s and early

‘40s, some of her work in Sydney

survives, including Fountains in Killara,

and in the country, Coolibah near

Mandurama/ Young.

Paul Sorensen’s most well known

legacy is Everglades in the Blue

Mountains, which remains as

Australia’s most outstanding example

of a modernist garden. Like Walling, he made extensive

EARLY 2OTH CENTURY LANDSCAPE DESIGNERS IN NSW

Feltex roof garden

Paul Sorenson

Everglades

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2006 CHRISTMAS PARTY

Your intrepid Editor didn’t double book this year, so

rather than strolling along the fairways of Killara Golf

Club I found myself last December in the lively company

of a throng of celebrating Society members.

There was much to celebrate and dwell upon at the

2006 Society Christmas Party, held as usual at the

magnificent Australian Heritage Hotel in Cumberland

Street.

The beginning of the year had seen the successful

implementation of Sue Kennedy’s “road map” for

the administration of the Society, the Management

Committee and the Working Groups.

A few months later a great architectural era came to

an end with the death of Harry Seidler, and this was

marked with a special supplement in our Autumn

edition and a themed walk in the city.

July saw the launch of the 20C Heritage Marketing,

Profile Raising and New Member Recruitment Working

Group at Gail Conder’s home with a remarkably

successful Trivia Night which has become a regular fixture

on the Society calender. We also celebrated Christmas

For the latest Society updates visit www.twentieth.org.au

use of stone retaining walls, taking the local iron- and

sandstone abundant in the Blue Mountain region

where he did the majority of his work. His work also

covered much of NSW with gardens like Balaclava as

far north as Glen Innes, and several in the Southern

Highlands and Illawarra regions for the Hoskins’ / BHP.

As a significant part of the twentieth century shaped,

if not built, environment, it is sobering to note that

very few Australian gardens are on any form of

statutory heritage list. Even where

listed, a lack of focussed conservation

plans, changing climate, owners and

market dynamics make their future uncertain. Clearly

major challenges exist for their future conservation. As

Stuart put it, there is a need to establish an “awareness

that they matter”. In this regard the Australian Garden

History Society (www.gardenhistorysociety.org.au) is an

organisation worthy of scrutiny by Society members.

John Dymond

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in July in Katoomba and a great time was had by all. As

spring approached we were very fortunate to be given

the opportunity of a private tour of Harry Siedler’s Killara

home led by Harry’s daughter Ms Polly Seidler, and we

were very appreciative of Zeny Edward’s assistance in

making this possible.

The Society’s AGM saw Michael Perkins and Stuart Read

join the Society’s committee. I’m sure I speak for all

members when I say that their participation at this level

represents a significant boost to the committee and we

look forward to the months ahead.

As well as providing an avenue for celebration the

Christmas Party also provided the opportunity to look

forward, and the 9th World Congress on Art Deco is

destined to be a highlight of 2007, with our esteemed

President Roy Lumby getting a guernsey to present his

pub paper in a significant pub, the Sofitel in Melbourne’s

CBD in front of an international audience estimated to be

around 300!

John Dymond

Living in Orange as I do, I despair at the state of the region’s pubs and fear that further destruction of these great buildings is just around the corner. The Royal Hotel in particular is currently in great danger.

I am heartened to hear through a friend that your President, Roy Lumby, will be visiting Orange on 18 March to raise awareness of the importance of conserving the wealth of architectural heritage still existing in Orange’s CBD in the city’s many hotels. As mentioned in my letter in the last issue of The News, I am very concerned about the future of the Hotel Canobolas, and I hope that Mr Lumby will be able to muster support for its preservation whilst he is in town.

A dicky knee and failing eyesight meaning I had to hand in my driver’s licence recently, means it’s harder these days to get around, but I will be making a grand effort to see Mr Lumby’s presentation and to meet the gentleman, and I hope to meet other Society members as well and provide my encouragement to the Society’s important conservation efforts in my town.

Lillian Smith

LETTERS

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President Roy Lumby

Vice-President David de Rozenker-Apted

Management Committee:-

Chair John Dymond

Vice Chair Gail Conder

Secretary Craig Pearce

Treasurer David Drage

Publications John Dymond Matthew Stone Julia Tomkinson Frank Vowles

Catering Jill Pearce

Events & fund-raising Gail Conder Jill Harrison

New members Michael Perkins Stuart Read

2007 OFFICEHOLDERSThe Twentieth Century Heritage Society of NSW, Inc. P.O. Box Q1072, QVB Post Office,Sydney NSW 1230, Australia.

Phone: + 61 2 9878 2511Fax: + 61 2 9878 2521Email: [email protected]

Visit our website for the latest news.We have a great program planned for 2007. Keep an eye on our website for updates, and a printable flyer for each upcoming event that you can stick on your fridge.

www.twentieth.org.au

Contributions to the website and newsletter are welcome. So email us your words, or pictures of interesting or threatened buildings.

Back issues of The News.Some recent editions of The News are available on our

website in full colour as .pdf files. To download, go to

www.twentieth.org.au and visit the ‘Activities’ page. Pick

the issue you want, then hit ‘print’, and Bob’s your uncle.

Advertising in The News is welcome. Please contact the editor to discuss. Current advertising rates are:-Quarter page - $ 50Half page - $100 Full page - $250.

DO YOU HAVE SOMETHING TO SAY? SOMETHING TO PROMOTE?Contributions to this newsletter are welcome, either in the form of an article or a letter to the editor. All submissions may be emailed to the Editor, John Dymond, at [email protected]. Text should be in Word format and images preferably in high resolution .jpg format. Please email to confirm deadline, as publication dates vary.

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Opinions expressed within this publication are not necessarily those of the publisher

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Recent changes in the treatment of foreign residents,

insofar as they are subjected to capital gains tax in

Australia, may lead to New Zealand becoming a

retirement haven for the wealthy.

For many years New Zealand has been touted as a real

estate investment paradise for those wanting a bit more

from their investment properties, with talk of high yields,

no stamp duty, a weak currency and the chance for

income tax deductible visits to inspect one’s property.

Now a new form of attraction may be forming as advisers

digest the latest changes to the defi nition of what

particular assets held by non-residents of Australia are

subjected to the rigours of the Australian capital gains tax

system.

Whereas the relevant legislation previously referred to

the concept of a “necessary connection with Australia”,

whatever that meant, now we are presented with fi ve

specifi c categories of asset, and told that if the assets held

by the non resident can’t be included in any of the fi ve

listed categories, then the non resident should completely

disregard Australia’s capital gains tax regime.

Having now brought some certainty into what is “in” and

what is “out”, with some careful planning non-residents

may build up a portfolio of assets which are “out” of the

defi nition in the knowledge that they won’t get a nasty

surprise down the track when they go to sell the assets.

New Zealand fi gures in this discussion as it does not tax

capital gains and shows no immediate intention of doing

so. Taking advantage of this concession is of course

attractive to Australians, due to the relative proximity

of New Zealand and its similar cultural and political

landscape.

The devil is, as always, in the detail, and often in the

past the trend has been to try to “temporarily” employ

New Zealand residency status to avoid capital gains tax.

Typically, these sorts of “quick fi xes” have come to grief

as soon as being exposed to any sort of scrutiny. The

key is to plan for the medium to long term, and develop

appropriate structures that have commercial, strategic

and lifestyle attributes over and above any concessional

taxation treatment that may apply. The introduction of

greater clarity to some of the important elements to this

medium term planning as a result of the above legislative

changes is signifi cant and those wishing to build long term

wealth and who are open to cross border planning should

seek out their advisers to revisit this area.

Dymond, Foulds & Vaughan works with fellow

professionals to provide structured estate planning, asset

protection and wealth preservation services for individuals

and their businesses.

To discuss these issues and their relevance to you, call

John Dymond at Dymond, Foulds & Vaughan.

Advertorial : CGT, foreign residency and retirement in New Zealand