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Property Development: Integrating the Tax, Legal and Structuring Issues

Published on 04 Mar 2005 | Took place at Crowne Plaza Darwin, NT

Given the slowdown in the property market, now is an even more important time to ensure that you and your clients properly manage one of your biggest expenses - tax! That means not making any mistakes and putting in place the best structure for you.

This seminar will offer practical advice to help negotiate the many challenges that can be confronted in the course of various property transactions. Importantly, you will gain a greater awareness of the legal issues faced in property development, the taxes that may be payable and how a property investment/development could be structured.

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

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Individual sessions

Property law - some of the common traps

Author(s):  Bill LAST

This seminar paper covers the following topics:

  • negotiating land contracts
  • land tax
  • assignment of land contracts
  • negotiating commercial leases
  • property due diligence.

This paper includes additions made by the author for presentation at the 'Property Development' seminar held in Darwin on 4 March 2005.

Materials from this session:

Stamp duty - some of the common traps

Author(s):  Richard HENSCHKE

Topics covered in this paper include:

  • introduction to stamp duty - when it applies, how it is calculated
  • land rich companies - the threshold, the consequences
  • assignment of land contracts - stamp duty consequences, 'and/or nominee', purchaser to be incorporated
  • aggregation of contracts - when does it apply? What is the effect? How to avoid aggregation
  • duty on leases - how it applies, exemptions.
Materials from this session:

Taxation of Property: Structuring and GST Issues

Author(s):  Anetta CURKOWICZ

Topics covered in this paper include:

  • advantages and disadvantages of commonly used structures
  • asset protection: Hanel v O'Neill Case
  • utilising revenue and capital losses: trusts v companies
  • change of use of property: market value or cost election?
  • entry and exit issues
  • sales of residential properties
    • new and existing residential properties
    • rental properties - changes in purposes and Div 129
    • impact of Marana Holdings decision
  • subdividing and developing property
    • income and capital distinction
    • MT 2004/D3: New Enterprise Ruling
  • ATO audit activity.

Sections of this paper were also presented at the 'Port Lincoln Seminar' held in Port Lincoln on 10 September 2004 and the 'Property Development - integrating the tax, legal and structuring issues' seminar held in Adelaide on 25 November 2004.

Materials from this session: