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Property Intensive: Recent Developments in the Industry

Published on 30 Mar 2005 | Took place at The Menzies Hotel, Sydney, NSW

The property industry has undergone some significant changes of late. At the same time, property continues to be a focus area for the ATO.

The third annual Property Intensive focussed on the current issues facing the industry as well as covering the key income tax and GST aspects of property.

The seminar detailed the critical impact of proposed legislative and recent case law developments on financing and structuring decisions. The added impact of the complexity arising from the international accounting changes was also covered.

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Individual sessions

Financing issues associated with property investment and development

Author(s):  David ANDERSON,  Jock MCCORMACK

Issues covered in this paper include:

  • asset financing and tax preferred entities - proposed Division 250
  • Section 51AD and Division 16D - including the impact on commercial property operating leases
  • debt/equity issues for developers - planning opportunities
  • thin capitalisation and other international financing considerations
  • impact of recent cases (such as Spassked, Macquarie Finance and Transurban / Citilink Melb.).
Materials from this session:

Selected structuring issues associated with property investment and development

Author(s):  Kelvin FITZALAN,  Joshua CARDWELL

Issues covered in this paper include:

  • impact of IFRS
  • capital allowances including the ATO focus
  • structuring issues, such as:
    • acquiring land rich entity v direct holding
    • alternate structures
  • negative gearing issues.
Materials from this session:

Recent developments in the GST treatment of property

Author(s):  Lachlan R WOLFERS

Issues covered in this paper include:

  • small scale developments constituting an enterprise - MT 2004/D3
    • sale of vacant land 'in the course or furtherance' of an enterprise new GST treatment of retirement village accommodation
    • the application of GST to the sale of separately titled serviced apartments and holiday accommodation - the rewrite of GSTR 2000/20
  • deposits for Division 99 purposes, and consequences on release or forfeiture
    • changes in use of property and Division 129 adjustments.

This paper was also presented on 20 May 2005 at the 2005 North Queensland Convention held in Townsville and on 8 July 2005 at the 34th Queensland State Convention held on the Gold Coast.

Materials from this session:

Stapled securities

Author(s):  Brian LAWRENCE

Issues covered in this presentation include:

  • what is a stapled security?
  • why the need for staples?
  • product rulings given for staples
  • overview of the Australian staples sector
  • key tax issues in becoming a staple
  • key tax issues in operating as a staple.
Materials from this session:

And then he knocked on the door: what to do when the tax man comes knocking

Author(s):  Craig JACKSON

Issues covered in this presentation include:

  • ATO audit focuses
  • current 'hot topics' with the ATO
  • 263 and 264 notices
  • managing a tax audit.
Materials from this session: