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Tax issues in property investment presentation

Member Price: Free
Non Member Price: $15.00

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Published on 16 Oct 09 by TASMANIAN DIVISION, THE TAX INSTITUTE

Property transactions usually cause the greatest headaches for property investors and their advisors. Even the simplest act of subdividing land, building and selling residential premises, can give rise to different taxation outcomes depending on the circumstances. This presentation examines some of the common tax issues that property investors can sometimes overlook, including:

  • when does a disposal of property give rise to a capital gain?
  • when does a property investor ‘cross the line' to property developer?
  • what are the key indicators that differentiate between passive investment and active development?
  • what differentiates a repair as opposed to an improvement, and why does it matter?
  • when is the joint ownership of land a tax law partnership?
  • when are expenses for the holiday home deductible?

Author profile

Arthur Athanasiou CTA-Life
Photo of author, Arthur ATHANASIOU Arthur Athanasiou, CTA (Life), is an Accredited Tax Law Specialist and Principal of AGA Legal Pty Ltd. He is a highly competent and well-respected tax lawyer with 30 years’ experience. While he provides clients with tax and structuring advice, his main area of focus is in resolving tax disputes with the ATO and SRO and settling tax audits. Arthur also practises in matters involving tax agents and inquiries by the Tax Practitioners Board including appealing adverse TPB decisions. His practice also extends to white-collar crime, and other taxation offences. He also has a Deceased Estates practice. Arthur has qualified as a Chartered Accountant and is a former President of The Tax Institute. He has been appointed as an Adjunct Professor at La Trobe University Law School and chaired the Law Institute’s Tax Law Advisory Committee for a decade. Arthur has been recognized by Doyle's Guide who has recognized him as a "Leading Lawyer, Tax Law, Victoria" multiple times (2016, 2018-2024) and a "Recommended Lawyer, Tax Law, Victoria" (2015, 2017). Best Lawyers Peer Review recognised him as "Best Lawyer Trusts and Estates" (2022-2026) and for his work in Tax Law (since 2023). He is a widely published writer on taxation issues and regularly appears in mainstream media and presents at tax conferences and seminars. - Current at 03 June 2025
Click here to expand/collapse more articles by Arthur ATHANASIOU.

 

This was presented at 2009 Tasmanian State Convention .

Get a 20% discount when you buy all the items from this event.

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Working together to deliver good outcomes for the community - An update on the Compliance Program in a changing environment

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Tax issues in property investment

Author(s):  Arthur ATHANASIOU

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Managing trust losses

Author(s):  Meagan O'CONNOR

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Tax issue for companies (and their directors) when approaching, and entering, insolvency

Author(s):  Lachlan R WOLFERS

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Lost love and lost money - An incendiary combination: Current tax and trust issues in the Family Court

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2009 tax update

Author(s):  Brent MURPHY

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Building superannuation savings contributions and instalment warrants

Author(s):  Joan ROBERTS

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Aspects of estate planning for tax practitioners

Author(s):  Peter WORRALL

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