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Retirement villages - income tax and CGT issues paper

Published on 27 Jul 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • developer versus operator
  • capital versus revenue distinctions - resident contracts
  • lease premium versus resident loan
  • income tax treatments of deferred management fees, sharing of capital gain/(loss) with residents
  • sinking fund and capital replacement fund issues - trust funds
  • tax planning and structure issues
  • sale of villages - capital gain or revenue
  • transitional issues TR 2002/14 versus TR 94/24.
This paper was also updated and presented at the 'Retirement Villages: Understanding the tax implications' seminar held in Brisbane on 25 October 2006.

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Author Photo - Mark WEST
Mark WEST
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This was presented at Tax Issues Surrounding Retirement Village Investment .

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