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Income tax issues in property development paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 31 Oct 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper includes:

  • a review of the mere realisation vs one-off profit-making enterprise vs property development business trichotomy (including an easy to use checklist to guide you in advising clients)
  • the interaction between income tax and CGT, including the trading stock provisions
  • an overview of the income tax main residence exemptions as they relate to property development activities
  • how to structure a property acquisition from an income tax perspective and the benefits and drawbacks of particular structures.

Author profile

Keith James CTA
Keith is a Consultant at Hall and Wilcox within the Taxation group. He has been a key figure in the tax advisory profession for many years. Keith was a member of the original Breakfast Club organising committee, and was actively involved in its development for many years. From 2004, Keith was a member of the Board of Taxation for 10 years and during the last four he was the Deputy Chair of the Board. His involvement has also extended to Chairman of the Public Accountants Committee, Victorian President, National Councillor, Chairman of the Taxation Centre of Excellence and member of the National Tax Advisory Committee for CPA Australia. For many years Keith was a member of The Tax Institutes Victorian and National Education Committees. In October 2008, he was awarded a Meritorious Service Award by the Institute. Keith has had extensive experience in the construction and development fields, and he is also a director of Dennis Family Holdings. - Current at 11 January 2017
Click here to expand/collapse more articles by Keith JAMES.

 

This was presented at Property Development .

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

Individual sessions

Property development and subdivision: income tax, CGT and GST implications - selling the farm

Author(s):  David STAVROPOULOS

Materials from this session:

Transfer duty

Author(s):  Tim GRACE

Materials from this session:

Property development - GST issues

Author(s):  Craig WHATMAN

Materials from this session:

Income tax issues in property development

Author(s):  Keith JAMES

Materials from this session:

Further details about this event:

 

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