Your shopping cart is empty

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
Michael Butler FTIA is a Partner at Finlaysons' Tax & Revenue Group. Michael advises both domestic and foreign clients on federal, international and state tax matters, and has a special interest in property tax issues. Michael is the author of the book "Australian Federal Company Taxation" and a regular contributor to Taxation Institute of Australia events.
Current at 23 March 2009 Current at 15 April 2009 Click here to expand/collapse more articles by Michael BUTLER.


This was presented at Tax Intensive Seminar .

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

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:

Further details about this event:


Copyright Statement
click to expand/collapse