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Selling the farm - Issues for small scale subdivisions paper


This paper covers:

  • business, profit-making scheme or mere realisation?
  • risks to mere realisations
  • consequences of characterisation
  • GST.

Author profiles:

Greg Cahill CTA
Greg is a partner in Cooper Grace Ward's commercial practice. He has extensive experience in providing commercial and tax related advice to private and corporate clients and gives specialist advice to accountants and other financial service providers on a wide range of direct and indirect tax issues (particularly income and capital gains tax and GST), state taxes and superannuation. Greg also has substantial experience in mergers and acquisitions and corporate and trust restructuring issues. He is a regular speaker at seminars and professional bodies such as the Institute of Chartered Accountants, CPA Australia, The Tax Institute and the Queensland Law Society. Greg has been listed by Best Lawyers Australia for Tax in 2012 and 2013. He has also been listed for Commercial as well as Trusts and Estates in 2013. Current at 07 April 2015 Click here to expand/collapse more articles by Greg CAHILL.
Fletcher Heinemann CTA
Fletch is a partner in the firm’s commercial team. He assists clients by providing tax advice across a range of commercial issues. He is also responsible for managing a significant volume of tax and customs disputes. His experience includes drafting notices of objection, private ruling applications, AAT appeals and litigation in the Federal Court. His technical specialisations include income tax (including international tax and residency issues), GST, payroll tax, land tax, stamp duty and customs duties. Fletch has also presented sessions at the Tax Institute’s Queensland seminars and national conferences and has published papers on topical GST, customs and transfer pricing issues. Current at 12 April 2016 Click here to expand/collapse more articles by Fletch HEINEMANN.

This was presented at 2011 Property Briefing: The Current State of Play.

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Individual sessions

Selling the farm - Issues for small scale subdivisions

Author(s):  Greg CAHILL,  Fletch HEINEMANN

Materials from this session:

A banker's perspective

Author(s):  Geoff Dick

Materials from this session:

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