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Property - The Everyday Topical Issues

Published on 02 Apr 2008 | Took place at Swissotel, Sydney , NSW

As property investment continues to evolve, so does the everyday issues that are faced by property developers, owners and investors. At the same time, property continues to be a focus area of the Tax Office and Office of State Revenue. This seminar brought together speakers who are well equipped to lead you through these topical issues.

Topics covered included:

  • NSW land tax
  • GST: Legal entities & partnerships vs. joint ventures
  • property derivatives
  • property & superannuation
  • property & small business concessions.

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

Individual sessions

NSW land tax – holding land in a unit trust

Author(s):  Denis BARLIN

This paper covers:

  • trusts that hold land in NSW - characterisation of trusts as ‘special trusts' and ‘fixed trusts' and the land tax implications
  • secondary liability of land tax
  • restructuring trusts to obtain the land tax-free threshold
  • the new restructuring relief available until 30 June 2008 - ‘Act of Grace Payments'
  • ‘instalment warrant arrangements' and NSW land tax.
Materials from this session:

GST – Legal Entities

Author(s):  Lloyd MCMASTER

This paper covers:

  • bare trusts
  • joint ventures vs. partnerships
  • development leases with governments.
Materials from this session:

Taxation of property derivatives

Author(s):  Siew-Kee CHEN

This paper covers:

  • background to property derivatives
  • direct property exposure vs. property derivatives
  • taxation of property derivatives
  • total return swap.

 

Materials from this session:

Property and superannuation

Author(s):  Hugh TAYLOR

This paper covers:

  • the basics
  • what is business real property?
  • what you can and can't do
  • the impact of the new gearing rules.
Materials from this session:

Property and small business concessions (i.e. active asset test)

Author(s):  Michelle HARTMAN

This paper covers:

  • when is an asset an active asset and how long must it be active?
  • what if the property is held in another entity or a double layer structure?
  • can you gift property and access the CGT small business concessions?
Materials from this session: