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Property development and subdivision case studies


Many clients have made significant money dealing with real property in recent years. However, have they correctly dealt with all of the tax issues? These case studies cover the income tax, CGT, GST and stamp duty implications of property development & subdivision, including:

  • mere realisation vs. carrying on a business - where do you draw the line?
  • post-CGT improvements on pre-CGT land - what are the consequences?
  • selling the main residence and/or building on the tennis court - what are the potential traps?
  • joint ventures (including conversion to community and strata title) - what are the issues?
  • applying the margin scheme - what are the implications of the recent amendments to the rules?
  • understanding the decisions in Marana Holdings and Toyama v Landmark Building Developments (and the recent amendments) - what type of supply are you making?

Author profile:

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, international tax issues, and estate and succession planning. Michael is the Visiting Lecturer in Tax at the University of Adelaide Law School, and is a regular contributor to The Tax Institute events. Current at 19 March 2015 Click here to expand/collapse more articles by Michael BUTLER.

This was presented at Tax Intensive Seminar.

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Individual sessions

Property development and subdivision

Author(s):  Michael BUTLER

Materials from this session:

Intangibles - carving up the price

Author(s):  John MACPHAIL

Materials from this session:

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