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Retirement village taxation - Hot topics and recent developments presentation


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 Tax Partner with the Deloitte Real Estate Group specialising in corporate and international tax. He has over 12 years of tax experience and works with a number of large multinational diversified property groups, including stapled entities, as well as construction companies, property developers, retirement village operators and property funds. 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 and maintains strong relationships with Deloitte global property tax specialists. He is a member of the Property Council of Australia Income and International Tax Committee, having been involved in lobbying on a number of key reform areas including tax preferred entity financing, taxation of financial arrangements, foreign income attribution and the managed investment trust regime. - Current at 15 September 2017
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This was presented at Retirement Villages – Keeping Pace with Changes .

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Individual sessions

Retirement villages - State of play & looking forward

Author(s):  Mark Eagleston

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