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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
Current at 09 November 2011 Click here to expand/collapse more articles by Max PERSSON.
 

 

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

Materials from this session:

Further details about this event:

 

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