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Property development and subdivision case studies

Published on 28 Oct 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

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, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 26 June 2019
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

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Intangibles - carving up the price

Author(s):  John MACPHAIL

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