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Real property transactions: Opportunities and pitfalls case study and solutions paper

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Published on 01 Nov 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Structuring acquisitions, development, leasing and sale of real property provides continuing challenges and many opportunities for tax advisers. This paper explores the key issues confronting property owners, advisers and the courts, specifically:

  • structuring: acquisitions for long term capital growth, development, and short term profits
  • gains/losses on capital/revenue account – profit on sale or mere realisation
  • property development vs property investment
  • depreciating assets - undissected lump sum vs allocation to different assets
  • GST – revisiting the margin scheme. Going concern for ‘leasing enterprises’.

Author profile

Michael Chrisohoou CTA
Michael is an associate in Cowell Clarke's Tax & Revenue Group. Michael has a particular interest in providing tax advice in relation to real property transactions and working with accountants and business owners in the SME market. Michael also has broad experience in general commercial matters including structuring for acquisitions, business sales, share and unit sales and contract reviews. Michael is also currently a member of the Tax Institute's education committee. - Current at 30 October 2012
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This was presented at 2012 South Australian Tax Intensive .

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