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Income tax treatment of property development and investment paper


The correct tax treatment involving real property is now critical, given the ATO's notice that it is conducting a national review of all property transactions. This paper focusses on when a transaction gives rise to income or a capital gain, including:

  • accounting v tax treatment
  • off the plan sales
  • case studies on structuring
  • income v capital
  • timing and derivation
  • CGT concessions
  • trading stock.

Author profile

John Brazzale CTA
John is a Partner at Pitcher Partners and is the Partner in charge of the Tax Consulting Division. John has significant experience in advising both public and private clients on tax issues arising from structuring, restructuring, mergers and acquisitions, and also in liaison with revenue authorities. - Current at 09 October 2008
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This was presented at 44th Victorian State Convention: Surfing the Wave .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Part IVA and Division 165: where are we now and where are we heading?

Author(s):  Richard F EDMONDS

Materials from this session:

Division 7A revisited

Author(s):  Arthur ATHANASIOU

Materials from this session:

Capital structuring for corporate groups

Author(s):  Gordon THRING

Materials from this session:

Tax cases, rulings and announcements that have changed the tax landscape

Author(s):  Keith JAMES

Materials from this session:

Further details about this event:


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