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Property development and subdivision: income tax, CGT and GST implications paper

Published on 14 Feb 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • income tax
    • business or mere realization?
    • pre CGT and post CGT land
    • valuation and calculation
    • recognising profit
  • capital gains tax
    • subdividing vs partitioning
    • converting to community/strata title
    • improvements to pre-CGT land
    • CGT discount
    • main residence exemption
    • deceased estates
  • GST
    • does your client need to register for GST?
    • meaning of 'enterprise' and requirements for ABN
    • treatment of new vs existing residential premises, commercial residential premises and non-residential premises
    • change of purpose
    • partnerships and joint ventures
  • distressed sales.

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 Property Development and Subdivision: Income Tax, CGT and GST implications .

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