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The Tax Jigsaw of Broad Acre Subdivisions and Sale

Published on 25 May 2017 | Took place at Leonda By The Yarra, Hawthorn, VIC

This event covered the following:

  • characterisation of proceeds of sale as revenue/capital
  • purpose and change in purpose
  • is a business established when land is subdivided?
  • GST – enterprise vs business, registration and margin scheme
  • the ATO’s view on the law.

Individual sessions

The tax jigsaw of broadacre subdivisions and sale

Author(s):  Rob JEREMIAH,  Millie Mavrodis

This paper covers:

  • characterisation of proceeds of sale as revenue/capital
  • purpose and change in purpose
  • is a business commenced when land is subdivided?
  • ATO view
  • GST.
Materials from this session: