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Current issues for owners and purchasers of property paper

Published on 22 Jul 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Matters covered in this paper include:

  • depreciation - 'plant' in residential properties
  • recent cases, rulings and legislation
  • main residence
  • structuring of sale consideration to optimise tax positions.

Author profile:

Glenn RUSSELL
Glenn is a Senior Manager in PricewaterhouseCoopers Corporate Tax Group with more than eight years experience in corporate tax and cross boarder tax issues. Glenn has recently returned to Brisbane after more than four years working in Perth and Jakarta. Glenn is currently involved in the PricewaterhouseCoopers Property Tax Group and assists with a variety of tax issues for property developers and owners, with particular focus on depreciation and capital allowances, structuring, CGT and tax risk management.
Current at 22 June 2005

 

This was presented at Property Intensive.

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Current issues for owners and purchasers of property

Author(s):  Glenn RUSSELL

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