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Selling off the developer paper

Published on 29 Aug 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper looks at the tax and legal implications of selling land to a developer for a pre-agreed price or share of profits.

Issues covered include:

  • what is a mere realisation and what practical steps should be taken to ensure this result?
  • access and security issues
  • stamp duty implications
  • can the margin scheme be used?
  • valuation tips and traps
  • development leases.

Author profile:

David STITT
Current at 23 January 2013
 

 

This was presented at Queensland Annual Property Day 2012 .

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Individual sessions

Selling off the developer

Author(s):  David STITT

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