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Property - The Everyday Topical Issues

Published on 02 Apr 2008 | Took place at Swissotel, Sydney, NSW

As property investment continues to evolve, so does the everyday issues that are faced by property developers, owners and investors. At the same time, property continues to be a focus area of the Tax Office and Office of State Revenue. This seminar brought together speakers who are well equipped to lead you through these topical issues.

Topics covered included:

  • NSW land tax
  • GST: Legal entities & partnerships vs. joint ventures
  • property derivatives
  • property & superannuation
  • property & small business concessions.

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

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Individual sessions

NSW land tax – holding land in a unit trust

Author(s):  Denis BARLIN

This paper covers:

  • trusts that hold land in NSW - characterisation of trusts as ‘special trusts' and ‘fixed trusts' and the land tax implications
  • secondary liability of land tax
  • restructuring trusts to obtain the land tax-free threshold
  • the new restructuring relief available until 30 June 2008 - ‘Act of Grace Payments'
  • ‘instalment warrant arrangements' and NSW land tax.
Materials from this session:

GST – Legal Entities

Author(s):  Lloyd MCMASTER

This paper covers:

  • bare trusts
  • joint ventures vs. partnerships
  • development leases with governments.
Materials from this session:

Taxation of property derivatives

Author(s):  Siew-Kee CHEN

This paper covers:

  • background to property derivatives
  • direct property exposure vs. property derivatives
  • taxation of property derivatives
  • total return swap.

 

Materials from this session:

Property and superannuation

Author(s):  Hugh TAYLOR

This paper covers:

  • the basics
  • what is business real property?
  • what you can and can't do
  • the impact of the new gearing rules.
Materials from this session:

Property and small business concessions (i.e. active asset test)

Author(s):  Michelle HARTMAN

This paper covers:

  • when is an asset an active asset and how long must it be active?
  • what if the property is held in another entity or a double layer structure?
  • can you gift property and access the CGT small business concessions?
Materials from this session: