Real estate: development and disposal

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Published on 01 Nov 98 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article is a summary of an article from "Tax Specialist" and examines the income or capital and the tax consequences associated with real estate transactions and development.

Author profiles

Dr Fiona Martin CTA

Fiona is a Professor of Taxation and Business Law School of Taxation & Business Law UNSW Business School University of New South Wales. - Current at 29 May 2019

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Unincorporated associations: Legal and tax consequences - 01-March-2019
The income tax exemption of charities and the tax deductibility of charitable donations: The United States and Australia compared - 01-December-2018
Tax deductibility of philanthropic donations: Reform of the specific listing provisions in Australia - 01-September-2018
Tax compliance and cultural values: The impact of “individualism and collectivism” on the behaviour of New Zealand small business owners - 01-July-2016
“Settlement or declaration of trust” for CGT event E1 and native title - 01-April-2016
Has the Charities Act 2013 changed the common law concept of charitable “public benefit” and, if so, how? - 01-March-2015
Overseas travel by employees: When does FBT apply? - 01-February-2015
Does CGT event C2 apply when a beneficiary’s interest in a trust ends? - 01-December-2013
Law, policy and politics in Australia’s recent not-for-profit sector reforms - 01-July-2013
Charities: Commercial activity, competitive neutrality and tax - 01-February-2013
The mining withholding tax under Division 11C of the Income Tax Assessment Act 1936: It may be simple but is it equitable? - 01-February-2012
The Henry Review’s recommendations for the not-for-profit sector - 01-August-2010
The legal concept of charity in the context of Australian taxation law : The public benefit and commercial activity, important issues for indigenous charities - 01-July-2010
Charitable purpose and the need for a public benefit: A comparison of the tax treatment of Australian and New Zealand charities for indigenous peoples - 01-July-2009
Is it time for an independent regulator of the non profit sector in Australia? - 01-February-2009
What's public benefit got to do with it? How the law in Australia relating to the public benefit requirement of 'charitable' applies to charities for the benefit of Australian indigenous people - 01-April-2006
The Commissioner's Powers of Access in Context - 01-December-2004
The Interaction between Capital Gains Tax and the Main Residence Exemption - 01-May-2003
Capital gains tax - 01-February-2002
STS implications - 01-November-2001
Goods and Services Tax: Charities and the GST - 01-August-2000
Goods and Services Tax: the effect on real estate - 01-September-1999
Goods and services tax: the effect on property transactions - 01-August-1999
The Goods and Services Tax and Property Transactions - 10-June-1999
The GST and its Effect on Real Estate - 14-May-1999
Forgotten reforms: the non-GST ANTS bills - 01-February-1999
Real estate: development and disposal - 01-October-1998

Click here to expand/collapse more articles by Fiona MARTIN.

Sandra Rodman

Sandra runs her own taxation training business, Tax Matters. Prior to this she was a taxation lecturer in the Business Faculty of the Queensland University of Technology where she taught at both undergraduate and postgraduate levels. She also previously worked in the taxation division of Arthur Anderson. Sandra has a Bachelor of Commerce, a Bachelor of Laws and a Masters of Laws. She was previously a State Councillor for the Taxation Institute. - Current at 01 December 2005

More by Sandra RODMAN

Small Business CGT paper - 24-February-2006
Lifecycle of a Business - 24-June-2003
Quarterly Update - 05-December-2002
Quarterly update - September 2002 - 05-September-2002
Quarterly update: May 2002 - 02-May-2002
Year end tax planning :getting in early - 15-February-2002
Quarterly tax update - 07-February-2002
Year end tax wrap up - 04-December-2001
Choosing a business structure - post Ralph - 01-October-2001
Important Cases and Rulings - Income Tax - 18-May-2001
Recent cases and rulings - 14-May-1999
Real estate: development and disposal - 01-October-1998
Trust Losses - 14-July-1998
Recent cases and rulings - 15-May-1998
FBT: benefits - 20-March-1998
FBT: year end FBT planning & salary packaging - 25-February-1998
FBT: benefits - 16-February-1998
FBT: workshop questions and solutions - 16-February-1998
FBT: a year of change - 16-February-1998
Year end FBT planning and salary packaging - 16-February-1998
Partnerships and Individuals - 29-November-1997
Debt Forgiveness Provisions and Answers - 14-October-1997
Commercial Debt Forgiveness - 14-October-1997
Exposure draft trust loss provisions - 29-September-1997
Tax law land slide - 01-October-1996
12 months of cases and rulings - 24-May-1996
RIP - Part 1: the four periods - 01-April-1996
Splitting up - the tax consequences of family breakdown - 01-March-1996
Splitting up : the tax consequences of family breakdown - 01-February-1996

Click here to expand/collapse more articles by Sandra RODMAN.

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Real estate: development and disposal

Author profiles

Dr Fiona Martin CTA

More by Fiona MARTIN

Sandra Rodman

More by Sandra RODMAN

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