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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
Peter is a Partner at KPMG and has gained extensive tax and business consulting experience over a 20 year career, including providing advice and assistance in relation to initial public offerings, private equity investors, friendly and hostile takeovers and corporate restructuring. His experience covers property investment, retirement villages, manufacturing and retailing consumer goods and heavy industry and technology Current at 31 August 2010 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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