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.
Anetta Johnston CTA
Anetta Curkowicz FTIA specialises in corporate tax and GST. Anetta commenced her professional career in 2000 and has worked in both the legal and accounting profession. She is currently completing her Masters of Law, specialising in taxation, through the University of Sydney. Current at 03 July 2008
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