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Income tax treatment of property development and investment paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 07 Oct 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

The correct tax treatment involving real property is now critical, given the ATO's notice that it is conducting a national review of all property transactions. This paper focusses on when a transaction gives rise to income or a capital gain, including:

  • accounting v tax treatment
  • off the plan sales
  • case studies on structuring
  • income v capital
  • timing and derivation
  • CGT concessions
  • trading stock.

Author profile

John Brazzale CTA
John is a Partner at Pitcher Partners and is the Partner in charge of the Tax Consulting Division. John has significant experience in advising both public and private clients on tax issues arising from structuring, restructuring, mergers and acquisitions, and also in liaison with revenue authorities. - Current at 09 October 2008
Click here to expand/collapse more articles by John BRAZZALE.

 

This was presented at 44th Victorian State Convention: Surfing the Wave .

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Income tax treatment of property development and investment

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