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

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
Current at 04 January 2011 Click here to expand/collapse more articles by Michael Chrisohoou.
 

 

This was presented at 2012 South Australian Tax Intensive .

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Use and abuse of corporate beneficiaries case study and solutions

Author(s):  Ian SNOOK

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Real property transactions: Opportunities and pitfalls case study and solutions

Author(s):  Michael Chrisohoou

Materials from this session:

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