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Income tax and CGT issues seminar paper

Published on 23 Oct 07 by THE TAX INSTITUTE

This seminar paper covers the income tax and CGT issues relating to the commercial and taxation issues in retirement villages. Topics covered include:

  • Different resident tenure arrangements
  • Tax treatments generally under TR 2002/14
  • Particular issues relating to TR 2002/14
  • Sale of villages
  • Implications for structures
  • Implications for document drafting 

Author profile

Mark West CTA
Photo of author, Mark WEST Mark is a Partner at McCullough Robertson and is qualified both in law and as a Chartered Accountant. He advises clients on tax matters generally, including income tax, CGT, GST and payroll tax, and has acted in appeals to the AAT and Federal Court. - Current at 12 April 2017
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This was presented at Commercial & Taxation Issues in Retirement Villages .

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Individual sessions

Key issues impacting value of your village

Author(s):  Brent McGregor

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