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The Property essentials that you should know

Published on 23 Feb 2006 | Took place at Marriot Resort, Surfers Paradise, QLD

The property industry undergoes constant change, as does the taxation law and issues impacting property developers, owners and investors. In parallel the ATO is increasing its audit activity, with the property industry being a particular focus area - both from an income tax and GST perspective.

This seminar focused on changes and new issues facing the property sector, including the ATOs approach, and highlighted how issues can impact developers and investors in practice.

The seminar addressed in detail some specific changes in GST which may have significant cash impact on certain property developments. It covered the ATOs recent interpretation limiting access to depreciation deductions for certain type of property. And also the broader issues and alternatives in holding and financing property from a tax and legal perspective.

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Individual sessions

Structuring issues associated with property development

Author(s):  Trevor PASCALL

Topics covered in this paper include:

  • factors to consider in choosing a structure
  • joint venture tax implications
  • development agreements
  • mixed development/investment
  • documentation
  • tax consolidation.
This paper was originally presented at 'The Property Essentials that you should know' seminar held in Surfers Paradise on 23 February 2006. It contains some minor updates made for presentation on 21 September 2006 at the ‘Annual Property Intensive’ in Brisbane.
Materials from this session:

Current issues for owners of property

Author(s):  Craig LAWN

Topics covered in this paper include:

  • distinctions between plant and capital works
  • structuring sale consideration to optimise the tax position
  • recent income tax cases, rulings, etc.
  • the accidental developer - CGT discount or fully taxed profit making scheme?
Materials from this session:

GST property issues - an active ATO

Author(s):  Keith POLKINGHORNE

Topics covered in this presentation include:

  • margin scheme
  • entity implications, including joint ventures & partnerships
  • residential premises - Marana Holdings and the ATO ruling response
  • GST going concern - when are developments eligible?
Materials from this session:

Capital raising issues for property development and investment

Author(s):  Diana LOHRISCH

Topics covered in this paper include:

  • structures for property projects
  • capital raising mechanisms for development
  • financial services licensing and Corporations Act requirements.
Materials from this session: