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7th Annual Property Intensive

Published on 17 Sep 2009 | Took place at Swissotel, Sydney, NSW

This event explored the evolving developments within the industry as well as focusing on current issues facing Property Funds Managers and Property Developers. The event was aimed at practitioners experienced in the property industry who have a fundamental understanding of the tax, legal and accounting issues affecting the industry.

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Individual sessions

Developments in inbound investment structuring

Author(s):  Joe GALEA

This paper considers income tax developments in respect of inbound property investment structuring, including:

  • the use of managed investment trusts (‘MITs')
  • the interaction of Division 855 and the MIT withholding tax regime
  • the particular issues for sovereign wealth funds and foreign pension funds
  • withholding taxes, particularly interest withholding tax issues for leveraged structures
  • the interaction of the Australian tax regime with investor home tax rules.
Materials from this session:

Managed investment trust regime

Author(s):  Manuel MAKAS,  Michael COX

Australia's MIT industry is crucial to the Australian economy and is one of the largest and developed in the world. For the industry to grow and compete on the global stage, it is important that Australia's tax laws do not create barriers to investment in MITs. To this end, the Board of Taxation has been requested to review the tax arrangements that apply to MITs. This paper considers:

  • the key issues being considered by the Board
  • the Board's interim advice regarding elective CGT Treatment for MITs
  • interaction between an MIT regime and the MIT withholding tax rules
  • where to from here?
Materials from this session:

Developments in outbound investment structuring

Author(s):  Peter B STINSON

Since we met last year we have seen the release of the Board of Taxation's review of the foreign source income anti-tax deferral rules, as well as the Government's response, and a Treasury discussion paper regarding the rewrite of the CFC/FIF rules. This paper considers the:

  • status of CFC/FIF rewrite
  • implications for property investments
  • opportunities that the rewrite presents.
Materials from this session:

Property market update

Author(s):  Tom HARDWICK

This presentation covers:

  • Abacus Property Group
  • direct property markets
  • LPTs/A-REITs
  • unlisted property funds/syndicates.
Materials from this session:

GST and property development

Author(s):  Andrew HOWE

Emerging GST issues, and some that have been around for a while and have become more contentious, including:

  • margin scheme changes
  • valuation disputes
  • residential premises and strata hotel rooms
  • development leases.
Materials from this session:

Property in a distressed environment - What are the issues?

Author(s):  Anthony ELKERTON

This paper covers:

  • sale as a mortgagee in possession
  • your rights when a liquidator or administrator is appointed over a property
  • impact on landlords and tenants
  • other tax and commercial considerations.
Materials from this session:

The income tax fundamentals of property revisited

Author(s):  Scott McGill

This session covers:

  • the age old issue of capital versus revenue and the key trigger points
  • what is and isn't trading stock and what are the issues - can property be held for dual purposes?
  • structuring through start up, development, holding, sale and exit phases
  • protecting and locking in pre-CGT or discount capital gains.
Materials from this session:

Practical issues arising from Bamford

Author(s):  Richard J VANN,  Andrew DE WIJN

This paper covers:

  • pressures on REITS to Conserve Cash Resources
  • Full Federal Court decision in Bamford
  • comments
  • practical issues in managing REIT distribution policies post Bamford.
Materials from this session: