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2nd Annual Property Intensive

Published on 10 Sep 2003 | Took place at Four Seasons Hotel, Sydney, NSW

Property remains one of the main targets for the tax collectors. During the last year there has been a significant and ongoing GST audit program, substantial steps by the Tax Office to review various leasing arrangements in terms of Division 6C, and ongoing amendments to stamp duty legislation, which further tighten the noose around being able to transfer property in a stamp duty-efficient manner.

In addition to this, the ongoing changes to the applicable accounting standards make the problem of managing your profit and balance sheet increasingly difficult.

These seminar materials will lead you through the minefield created by all of these various issues.

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

Individual sessions

Legal Issues

Author(s):  Gary BEST This presentation covers the following topics:
- structuring property rental securitisation projects
- other forms of structured property transactions
- government project delivery arrangements
- triple net leases.

Materials from this session:

Stamp Duty: A Year in Review

Author(s):  Matthew STUTSEL This seminar paper covers the following issues:
- site goodwill?
- changes to land-rich duty
- WA review of business taxes
- implications for the future.

Materials from this session:

Property Development Tax Issues

Author(s):  John KING This presentation covers the following topics:
- structuring (including owners on capital account), developers, special issues for trusts
- financing
- other issues including recognition of income from pre sales; retention of stock by developers for investment purposes; profit sharing vs risk participation arrangements; depreciation issues, developments and solutions; and lease incentives.

Materials from this session:

Property Accounting Issues

Author(s):  Chris LAWTON This presentation covers the following topics:
- UIG 53 - pre-completion sales of residential developments
- AASB 1020 'Income Taxes' - current status
- transition to international accounting standards - implications for investment properties.

Materials from this session:

GST and Property: Unresolved and Emerging Issues

Author(s):  Andrew HOWE This seminar paper covers the following topics:
- property sales (and purchases) - supplies of going concerns; new residential premises; using the margin scheme; partial interests in property
- property leasing - GST-free leases (for now); guarantees and inducements; co-ownership issues.

Materials from this session:

Public Trading Trusts and Division 6C

Author(s):  Brian LAWRENCE This seminar paper covers the following issues:
- what a public trust is
- trading businesses
- principally for rent
- what control is
- practical problems in the real (property) world
- staples.

Materials from this session: