Published on 31 Jul 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
People often assume that the main residence will be tax free. It may not be! There may be some nasty surprises. This practical presentation uses case studies to consider problems faced and planning opportunities when applying the main residence exemption, particularly:
- subdividing the family home
- selling adjacent land – the two hectare rule
- deceased estates, including testamentary trusts
- inherited dwellings
- absence rules
- running a business from home.
Katherine is a Tax Manager with Deloitte Private and has over 10 years’ experience providing business advisory and taxation consultancy services to high net worth individuals and family groups and small-to-medium enterprises across a broad range of industries, particularly those in the property industry. Her particular areas of expertise include trusts, CGT, including small business CGT concessions, superannuation, FBT and salary packaging, Div 7A, deceased estates and succession planning.
- Current at
31 July 2013