shopping_cart

Your shopping cart is empty

  • Home
  • Property investment - income tax and GST issues paper

Property investment - income tax and GST issues paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 20 Oct 06 by TASMANIAN DIVISION, THE TAX INSTITUTE

Australians have a fascination with acquiring and holding property. Understanding the latest in property investment is a must. This paper looks at the current issues facing property investors by examining:

  • serviced apartments and management arrangements - the new GST treatment
  • TD 2005/28 - does it apply to all property syndicates?
  • income tax and GST impact of guaranteed rental streams
  • using nominees or custodians to hold syndicate property - the income tax and GST issues
  • property developments - determining when you are required to be registered for GST and when you can deregister
  • the margin scheme - an overview of where we are today.

Author profile

Michael Hine CTA
Photo of author, Michael HINE Michael was admitted to the partnership of KPMG in July 1999 after 11 years in chartered accountancy. He has extensive knowledge of most major taxes including payroll tax, income tax and fringe benefits tax and consults regularly on the practical implications of the GST. Michael was the adviser to the Tasmanian Government’s GST Implementation Program. He was the State Chairman of The Tax Institute in 2001, was a member of the National Executive of the Institute and the Chairman of the Institute’s National Technical Committee. Michael has been a member of the Commissioner’s Division 7A reference group since its inception and was instrumental in lobbying for the changes that saw the introduction of s 109RB discretions. - Current at 18 September 2013
Click here to expand/collapse more articles by Michael HINE.

 

This was presented at Tasmanian State Convention .

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

Individual sessions

Current issues for primary producers

Author(s):  Harry M RIGNEY

Materials from this session:

Property investment - income tax and GST issues

Author(s):  Michael HINE

Materials from this session:

Latest remuneration strategies

Author(s):  Matthew HONAN

Materials from this session:

Tax Practice 2006

Author(s):  Chris WALLIS,  Keith JAMES,  Neil EARLE

Materials from this session:

Service entities - where to now

Author(s):  Jerome TSE,  Andrew O'BRYAN

Materials from this session:

Promoter penalties

Author(s):  Andrew MILLS

Materials from this session:

Making the most of superannuation

Author(s):  Robert WATSON

Materials from this session:

Effective strategies for using superannuation in succession planning

Author(s):  Julian BATTISTELLA

Materials from this session:

CGT small business concessions - selected issues

Author(s):  Ron JORGENSEN,  Daniel SMEDLEY

Materials from this session:

Trusts and succession planning

Author(s):  Daniel SMEDLEY

Materials from this session:

The erosion of asset protection - is the party over?

Author(s):  Paul COOK

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse