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Retirement villages - establishment and operational issues presentation

Published on 07 Sep 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this presentation include:

  • developer versus operator
  • new villages and receipt of initial funds from residents
  • capital versus revenue distinction - resident contracts
  • lease premium versus resident loan
  • deferred management fees, share of capital gain/(loss)
  • sinking fund and capital replacement fund issues - trust funds
  • tax planning and structure issues
  • sale of villages - capital gain or revenue
  • resident liabilities
  • transitional issues TR 2002/14 versus TR 94/24.

Author profile:

Peter DE CURE
Current at 07 August 2009 Click here to expand/collapse more articles by Peter DE CURE.
 

 

This was presented at Tax Issues in Building and Operating Retirement Villages .

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