This session unpacks the ATO’s focus on Property Development Agreements (PDAs), drawing on recent Taxpayer Alerts and the broader compliance posture. Speakers examined the implications of recent decisions, including in Morton v FCT, highlighting how courts are shaping the tax characterisation of development arrangements. The discussion extended to indirect tax considerations, such as duty issues (especially economic entitlement duty) and the GST treatment, with insights from relevant PCGs and other guidance. This session was focused on seeking solutions and was supported by a practical case study.