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Annual Property Intensive: The essential tax update

Published on 21 Sep 2006 | Took place at The Chifley on Lennons, Brisbane , QLD

Given the ongoing tax changes in the property industry, it is incumbent on all advisers to keep up to date. This annual property intensive focussed on the changes that have occurred in the past year.

Advisers to property developers, owners and investors are constantly called upon to advise on an incredibly wide range of tax issues and transactions, property also continues to be a focus area of the Tax Office. In this context this annual event focussed on changes and new issues facing the property sector, including the Tax Office’s approach, and highlighted how these issues may impact developers and investors.

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

Individual sessions

The accidental developer

Author(s):  Brian J RICHARDS

This paper covers:

  • the capital revenue distinction
  • CGT discount or fully taxed profit making scheme
  • structuring of sale consideration to optimise tax positions.
This was also presented at "Sunshine Coast Tax Update: Tax solutions for SMEs" held in Maroochydore on 22 February 2007.
Materials from this session:

Structuring issues associated with property development

Author(s):  Trevor PASCALL

Topics covered in this paper include:

  • factors to consider in choosing a structure
  • joint venture tax implications
  • development agreements
  • mixed development/investment
  • documentation
  • tax consolidation.
This paper was originally presented at 'The Property Essentials that you should know' seminar held in Surfers Paradise on 23 February 2006. It contains some minor updates made for presentation on 21 September 2006 at the ‘Annual Property Intensive’ in Brisbane.
Materials from this session:

Recent developments in GST for the property industry

Author(s):  Tony WINDLE

This paper covers:

  • recent cases, rulings and ATO decisions
  • margin scheme changes
  • long term contracts - end of transitional status
  • GST: partnerships, “joint ventures” and development service arrangements
  • GST free going concerns - when is a development eligible?
  • retirement villages
  • security deposits and cancelled supplies.
Materials from this session:

Financing issues associated with investment and development

Author(s):  Craig BOWIE

This paper covers:

  • debt/equity issues for developers
  • thin capitalisation and other international financing considerations
  • interest deductibility and finance issues eg. Transurban case
  • Section 51AD and Division 16D.
Materials from this session:

Property workshop

Author(s):  Craig BOWIE,  Brian J RICHARDS,  Trevor PASCALL,  Tony WINDLE With a question from each segment of the day, this workshop provides a unique conclusion to the seminar with solutions being reached in a hands on workshop approach.

Materials from this session: