Published on 04 Mar 05
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Topics covered in this paper include:
- advantages and disadvantages of commonly used structures
- asset protection: Hanel v O'Neill Case
- utilising revenue and capital losses: trusts v companies
- change of use of property: market value or cost election?
- entry and exit issues
- sales of residential properties
- new and existing residential properties
- rental properties - changes in purposes and Div 129
- impact of Marana Holdings decision
- subdividing and developing property
- income and capital distinction
- MT 2004/D3: New Enterprise Ruling
- ATO audit activity.
Sections of this paper were also presented at the 'Port Lincoln Seminar' held in Port Lincoln on 10 September 2004 and the 'Property Development - integrating the tax, legal and structuring issues' seminar held in Adelaide on 25 November 2004.
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