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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 principally consults on Commonwealth and State tax laws, tax dispute resolution and compliance enforcement. Ron 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 Tax Law and member of the Tax Law Advisory Committee with the Law Institute of Victoria. He is a member of the Law Institute of Victoria and The Tax Institute. Ron is a member of the Tax Technical Committee (Vic), a member and former chair of the States Taxes Committee (Vic) and former representative of the Victorian State Taxes Consultative Council for The Tax Institute. Ron is a member of the Property Council of Australia Tax Committee (Victorian Division). Ron was recognised by Doyle’s Guide as a Recommended Leading Tax Lawyer for 2015, 2016, 2017 and 2018. - Current at 07 August 2019
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This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT .

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Partnerships - Easier than you think?

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Recent developments in tax losses for companies

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Compliance program - small to medium enterprise segment

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Property investment and development

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Impact of not consolidating

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