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Property investment and development convention paper

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Published on 10 Sep 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper gives a comparative analysis illustrated through examples of selected income tax (including CGT), GST, Victorian and Tasmanian stamp duty and land tax consequences of 'property development' and 'property investment' effected by an individual, partnership, trust, company or joint venture. The examples consider:
- consequences of purpose on acquisitions
- consequences of changes of purpose
- consequences of changes of structure
- use of losses from development costs and negative gearing
- access to the CGT discount, small business concessions and main residence exemption
- application of the land rich provisions.

Author profile

Ronald Jorgensen CTA
Ron Jorgensen, CTA, is a Partner at Rigby Cooke Lawyers. Ron principally consults on Commonwealth and state tax laws, tax dispute resolution and compliance enforcements, and specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax-sensitive commercial and property transactions. Ron is an Accredited Specialist in Tax Law, a member of the Law Institute of Victoria and a respected technical writer and presenter. Ron is a fierce advocate for taxpayers. - Current at 23 May 2017
Click here to expand/collapse more articles by Ron JORGENSEN.

 

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT .

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Individual sessions

Partnerships - Easier than you think?

Author(s):  Michael BUTLER

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Avoiding tax avoidance: the primacy of Part IVA

Author(s):  Justice Ronald SACKVILLE

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Loan arrangements impacted by the debt/equity rules

Author(s):  Neil WARD

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Income tax considerations of financial investments

Author(s):  Stephen CARPENTER

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Recent developments in tax losses for companies

Author(s):  Martin FRY,  Brad SCHWARZ

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Compliance program - small to medium enterprise segment

Author(s):  Michael CRANSTON

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Property investment and development

Author(s):  Ron JORGENSEN

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Impact of not consolidating

Author(s):  Craig MCCORMICK

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Characterising receipts and outgoings

Author(s):  Jennifer BATROUNEY

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Trusts - new strategies and current issues

Author(s):  Graeme HALPERIN

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Market valuations for tax purposes

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Privilege and accountant guidelines

Author(s):  Paul SOKOLOWSKI,  Caryn VAN PROCTOR,  John STOREY

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New superannuation strategies

Author(s):  Bernie O'SULLIVAN

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The interaction between Div. 7A and the debt equity rules

Author(s):  Chris WALLIS

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Consolidation - the next step

Author(s):  Paul ABBEY,  Kirsten ARBLASTER,  Rob BENTLEY

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International tax inbound investment

Author(s):  Mark GREEN

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CGT exit strategies for SMEs

Author(s):  Daniel SMEDLEY

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Tax project management

Author(s):  Brian PATTERSON

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Stamp duty developments

Author(s):  Frank BRODY

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New accounting standards and tax

Author(s):  Brett KALLIO

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Tax aspects of creating and exploiting intellectual property

Author(s):  Joanne WOODCOCK

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