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SA Property Intensive

Published on 23 Mar 2009 | Took place at Stamford Plaza, Adelaide, SA

There have been many property tax issues that have evolved, particularly in the GST area. The volatile economic outlook also makes advice in the area of property topical as developers and investors adapt to the changes. This event covered the latest in GST and also other tax areas of importance when advising clients involved in property transactions.

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Individual sessions

Property & Division 152 CGT Reliefs

Author(s):  Michael BUTLER Many small businesses develop or purchase property as part of their operations. This paper examines how this can be done so that tax on sale is minimised. Topics covered include:

  • overview of the Division 152 reliefs
  • "company" and "trust" conditions
  • "connected entities" and "significant individuals"
  • business real property & superannuation.
Materials from this session:

Practical Stamp Duty issues for property transactions

Author(s):  William ESAU This paper covers:

  • use of "and/or nominee" provisions in real estate contracts
  • "off the plan" purchases
  • holding property interests upon trust
  • unit trust vs discretionary trust, stamp duty issues
  • distributions of property out of a discretionary trust
  • non pro-rata unit trust issue and redemption of units
  • identifying land rich issues in property transactions.
Materials from this session:

Tax Consequences of Inheriting Property

Author(s):  Arlene MACDONALD Many people acquire property, or an interest in a property, by way of inheritance. It is important for practitioners to note the various issues that may relate to this acquisition in order to properly advise clients. This paper considers the tax consequences of inheriting residential property and covers:

  • cost base of property on inheritance
  • main residence of deceased or investment property
  • effect of life tenancies
  • cessation of life tenancies.
Materials from this session:

ATO’s changing view on division 129

Author(s):  Matthew NICHOLLS This paper covers:

  • GSTR 2008/D5 - new residential premises and adjustments for changes in extent of creditable purpose
  • summary of AAT decision.
Materials from this session:

Margin Scheme

Author(s):  Mark REUTER This paper covers the difficulties that organisations still face in applying the margin scheme, including:

  • common misconceptions
  • common mistakes
  • practical examples to show when the margin scheme should be used and when it should not
  • recent property issues and margin scheme - how margin scheme works with partitioning
  • recent legislative amendments - do they present any traps for property developers (Tax Laws Amendment (2008 Measures No. 5) Act 2008).
Materials from this session: