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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
Keith is a partner at Hall & Wilcox, and is a member of the Family Business & Wealth Management and Taxation practice groups. Keith is a key figure in the tax advisory profession. In March 2004 he was appointed to the Board of Taxation. His involvement has extended to Chairman of the Public Accountants Committee, Victorian President, National Councilor, Chairman of the Taxation Centre of Excellence and the National Tax Advisory Committee for CPA Australia. Keith was the accounting profession representative on the Commissioner of Taxation’s Advisory Panel, his National Liaison Committee and the Advisory Committee on the Taxpayers Charter. He was joint Chairman of the working party on the National Review of Standards of the Tax Profession and a member of the steering committee of the Pappas Carter Report reviewing the Australian Taxation Office’s large case audit program.
Current at 20 August 2007
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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