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Practical CGT problems in developing residential property paper


The family home is often the most valuable asset owned by an individual and in rising real property markets securing the CGT main residence exemption is critical. Further, residential land holdings often give rise to subdivision and development opportunities particularly in growth regions. Gordon has significant practical experience in this area and will expose the problem tax issues which may arise in practice. This paper focusses on:

  • securing main residence exemption
  • does Janmor Nominees have contemporary relevance?
  • strategies for main residence subdivisions/developments and for land holdings exceeding 2 hectares
  • accessing CGT concessions
  • when does residential land become trading stock/a revenue asset?
  • when does a residential land owner become a property developer?

Author profile:

Gordon is a chartered accountant in sole practice as a tax consultant. He has a particular emphasis on capital gains tax and is the editor of Cooper’s Capital Gains Tax Guide, which is a loose-leaf service published by Australian Tax Practice and the author of Cooper’s TLIP Capital Gains Tax. He advises on the taxation of international transactions and corporate matters as well as tax matters generally. He is a former President of the Taxation Institute of Australia and is President of the Committee of the Australian Branch of the International Fiscal Association. He is a Visiting Professorial Fellow at the Australian School of Taxation in the Law Department of the University of New South Wales.
Current at 17 October 2008 Current at 11 May 2009 Click here to expand/collapse more articles by Gordon S COOPER.


This was presented at 40th South Australian State Convention: Let's Celebrate .

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Individual sessions

The legacy of Justice Graham Hill

Author(s):  The Hon. Justice Ian GZELL

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Practical CGT problems in developing residential property

Author(s):  Gordon S COOPER

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