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Main residence exemption - practical issues presentation

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.

Author profile:

Katherine Brook CTA
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
 

This was presented at Property Masterclass.

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Individual sessions

Unit trusts and property

Author(s):  Michael HAY

Materials from this session:

Main residence exemption - practical issues

Author(s):  Katherine BROOK

Materials from this session:



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