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Tax issues in property investment paper


Property transactions usually cause the greatest headaches for property investors and their advisors. Even the simplest act of subdividing land, building and selling residential premises, can give rise to different taxation outcomes depending on the circumstances. This paper examines some of the common tax issues that property investors can sometimes overlook, including:

  • when does a disposal of property give rise to a capital gain?
  • when does a property investor ‘cross the line' to property developer?
  • what are the key indicators that differentiate between passive investment and active development?
  • what differentiates a repair as opposed to an improvement, and why does it matter?
  • when is the joint ownership of land a tax law partnership?
  • when are expenses for the holiday home deductible?

Author profile

Arthur Athanasiou CTA-Life
Photo of author, Arthur ATHANASIOU Arthur Athanasiou CTA (Life) practises mainly in the area of taxation advisory, with an emphasis on dispute resolution, particularly in the SME sector, with both the ATO and the SRO. Arthur has many years experience in complex tax litigation and tax audit negotiations and settlements. He also has broad experience in the taxation of trusts and SME entities, with an emphasis on Div 7A and high wealth individuals and family groups. Arthur has qualified as a Chartered Accountant and also held senior taxation and management positions in the transport and motor vehicle industries. Arthur is a former President of The Tax Institute, has chaired the Law Institute’s Tax Law Advisory Committee for a decade and now serves on the Industry Advisory Board of the IPA-Deakin University SME Research Centre. Arthur is an Accredited Tax Law Specialist and a widely published writer on taxation issues. He regularly appears in the mainstream media and presents at tax seminars and discussion groups. - Current at 21 September 2018
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This was presented at 2009 Tasmanian State Convention .

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