Property Miscellaneous 2014

Dealing with real property in non-ideal structures

Source: Taxation In Australia Journal Article

Published Date: 1 Mar 2014


It is not uncommon to see clients holding real property in structures that are “non-ideal” when considering the client’s objectives regarding the real property and the pros and cons of the existing holding structure. This article examines some of the issues that should be worked through when determining an ideal structure through which to purchase real property, in addition to reviewing some case studies that involved a reformulating of “non-ideal” holding structures.

The article also reviews some of the implications that arise when real property is held within a deceased estate environment, in particular, what the consequences are when real property is bequeathed to a non-resident beneficiary, in addition to reviewing whether real property can be developed inside an estate environment.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Property Miscellaneous 2014

Share this page