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The accidental developer paper


This paper covers:

  • ABN, GST, income tax, course of furtherance of an enterprise/profit making activity
  • dual intention (develop a number of investment properties but decide to keep one)
  • main residence exemption
  • interaction between principal place of residence exemption under the Land Tax Act and the main residence exemption under ITAA 1997 (especially when main residence is a 'trust').

Author profile:

Noel Beharis CTA
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992 as a litigator in their insurance litigation division. For the last 14 years since leaving Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and his current employer in varying tax technical roles. Areas of expertise include corporate and international taxation, taxation of large private enterprises, high wealth individuals and defending tax audits. Current at 15 September 2011 Click here to expand/collapse more articles by Noel BEHARIS.

This was presented at Property Taxes Series: Update and Planning Options.

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Update on state taxes impacting property

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Joint venture arrangements

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