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


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 Chrisohoou is an experienced commercial lawyer who works closely with business owners and their accountants to provide commercial and pragmatic advice. His background in tax, as well as his transactional and broader commercial experience enables him to provide specialist structuring and restructuring advice to clients. Michael’s experience includes acting for clients in the pharmacy, real property, agriculture and manufacturing industries. - Current at 22 January 2018
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This was presented at 2012 South Australian Tax Intensive .

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Use and abuse of corporate beneficiaries case study and solutions

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Real property transactions: Opportunities and pitfalls case study and solutions

Author(s):  Michael Chrisohoou

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