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Maximising your clients' income opportunities presentation

Published on 19 Mar 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Your clients contact you asking how to negotiate with a large energy company wanting to install wind turbines on their land. Another client has received correspondence from a mining company seeking to obtain their permission to the granting of exploration rights. Yet another client has been approached by a property developer and is considering re-zoning and subdividing one of their surplus coastal farm land into beachside allotments.

This presentation considers the increasing trend of primary production landowners to be involved in transactions with large corporations in the E&R and property development industries. It works through a number of case studies addressing the specific commercial and tax issues arising from transactions of this kind.

Specific topics covered include:

  • taxation treatment of land access rights, easements, profit aprendres
  • nature of gain or profit - revenue or capital and do any concessions apply?
  • when does a farmer become a property developer for tax purposes - how to strategise for optimal outcomes
  • does my client transfer the land to an optimal structure prior to thetransaction - what are the costs and benefits?

Author profiles:

Author Photo - Peter Slegers CTA
Peter Slegers CTA
Peter is a Partner at Cowell Clarke and heads up the firm's Tax & Revenue Group. He provides specialist tax advice to public accountants and a wide range of corporate and medium to large family businesses as well as high net worth taxpayers. Peter has had a significant involvement with trust structures throughout his career and is the author on topical tax issues in CCH Tax Week and Taxation in Australia. Peter has a Master's degree in Taxation Law and is a member of The Tax Institute's State Council. Current at 01 February 2016 Click here to expand/collapse more articles by Peter SLEGERS.
 
Ivan Crouch CTA
John is a Partner at Brentnalls SA Chartered Accountants and has worked almost exclusively with small to medium enterprises. Having grown up and worked in rural South Australia, he has developed particularly strong links with the rural community. John's main areas of expertise are in taxation and business advisory services to small and medium enterprises including involvement on a number of advisory boards across the agribusiness and retail sectors, together with succession planning and private wealth management services. Current at 10 February 2016

This was presented at Agribusiness - Planning to Succeed.

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