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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 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 29 May 2019
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This was presented at 2012 South Australian Tax Intensive .

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