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Retirement village taxation - Hot topics and recent developments presentation

Published on 17 Feb 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • summary of arrangement types and tax treatments
  • loan versus lease premium
  • capital growth payments
  • transitional villages
  • Division 43:
    • asset acquisitions
    • entity acquisitions and tax consolidation
  • tax consolidation issues:
    • entry ACA and acquired DMF rights
    • entry ACA and assumed resident obligations
    • exit ACA and capital growth payment liabilities
  • Division 6C and retirement villages.

Author profile

Max Persson
Max is a real estate tax partner specialising in corporate and international tax. He has over 18 years of tax experience and works with a number of large multinational property groups, including stapled entities, as well as listed and unlisted funds and private groups. Max has a deep understanding of the taxation of direct property investments and the establishment of real estate fund structures for domestic and offshore investors. He also has significant experience in property development, construction and alternative real estate investments. Max is an active member of the Property Council of Australia’s Income Tax and International Tax Committee and Retirement Living Council, having been involved in lobbying on a number of key reform areas. - Current at 22 November 2017
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This was presented at Retirement Villages – Keeping Pace with Changes .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Retirement villages - State of play & looking forward

Author(s):  Mark Eagleston

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