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Taxation of property: structuring and GST issues paper


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.

Author profile

Anetta Johnston CTA
Anetta is a Tax Director in the KPMG Adelaide Corporate Tax practice. She has qualifications in both law and commerce and has over 15 years' experience working as a tax advisor in various law firms and at KPMG. Prior to rejoining KPMG in December 2015, Anetta worked for 5 and a half years as a Senior Associate in the taxation group of Arnold Bloch Liebler in Melbourne where she was involved predominately in taxation audits and disputes. Anetta's work in managing and resolving audits and disputes included preparing responses to position papers, preparation and lodgement of objections to notices of assessment and penalty notices, drafting settlement proposals and ongoing communications and negotiations with the ATO. Her work at KPMG involves advising clients on general income tax and GST matters, tax and corporate restructuring, M&A transactions and taxation audits and disputes. Anetta's clients include People's Choice Credit Union, Beyond Bank, Flinders Ports and various other private groups and high net worth individuals. - Current at 07 December 2016
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This was presented at Property Development: Integrating the Tax, Legal and Structuring Issues .

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