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Property Intensive: Investing in property, property development and investing in property funds

Published on 12 Apr 2011 | Took place at RACV Club, Melbourne, VIC

Real property underpins the investment strategies of many entities, whether it be by way of passive investment, as a property developer or through property funds. It is therefore essential that we understand the relevant and constantly evolving taxation, structuring and funding issues relevant to these investments.

The first half of this program focused on direct property investments as a passive investor or property developer and the second half on property funds.

This event gave participants the opportunity to attend the whole session or to elect into the sessions most relevant to their areas of practice.

Materials from session 2 were originally presented at the 4th Annual Property Day in South Australia on 18th February 2011 and can be downloaded there.

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

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Individual sessions

Fund distributions - Changing landscape

Author(s):  Dale JUDD,  Jessica Springall

This paper covers:

  • fund distributions and MIT reform – A changing landscape
  • background to the proposed new tax system for MITs
  • a new tax system for managed investment trusts (ANTSM).
Materials from this session:

Outbound investment by MITs

Author(s):  Stephen O'Flynn

This presentation covers:

  • international – essential concepts:
    • key tax objectives
    • main hurdles
    • planning options
    • other issues
  • key tax laws
  • tax tips.
Materials from this session:

Inbound investment

Author(s):  Toby EGGLESTON

This presentation covers:

  • scope:
    • direct
    • debt based
    • non-MIT
    • MIT
  • asssumptions:
    • non-portfolio
    • TAP.
Materials from this session:

GST update

Author(s):  Adam Smith

This paper covers:

  • GST law
  • GST cases
  • ATO publications.
Materials from this session:

Current Victorian duty issues and the growth areas infrastructure contribution

Author(s):  Sue WILLIAMSON

This paper covers:

  • transfer of dutiable property
  • leases
  • change in beneficial ownership
  • subsales and nominee arrangements
  • land rich duty
  • MIT transactions.
Materials from this session:

Property development agreements legal & tax structuring issues

Author(s):  Michael TAYLOR-SANDS

This paper covers:

  • what are PDA's
  • in what circumstances are PDA's typically used?
  • how do PDA structures typically look?
  • what commercial reasons drive the use of PDA's?
  • what revenue reasons drive the use of PDA's?
  • what are the downsides of using PDA's?
  • what vehicles typically appear in PDA structures and why?
  • what are the security issues in a PDA structure?
  • what are the key elements of the document?
  • is there flexibility around developer fee methodology?
  • is a management committee essential?
  • should there be a power of attorney?
  • emerging trends.
Materials from this session:

Income tax issues in property development

Author(s):  Keith JAMES

This paper covers:

  • revenue v capital
  • CGT and trading stock
  • the main residence exemption in the context of property development
  • structuring issues.
Materials from this session: