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Taxation of property: structuring and GST issues paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 04 Mar 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • advantages and disadvantages of commonly used structures
  • asset protection: Hanel v O'Neill Case
  • utilising revenue and capital losses: trusts v companies
  • change of use of property: market value or cost election?
  • entry and exit issues
  • sales of residential properties
    • new and existing residential properties
    • rental properties - changes in purposes and Div 129
    • impact of Marana Holdings decision
  • subdividing and developing property
    • income and capital distinction
    • MT 2004/D3: New Enterprise Ruling
  • ATO audit activity.

Sections of this paper were also presented at the 'Port Lincoln Seminar' held in Port Lincoln on 10 September 2004 and the 'Property Development - integrating the tax, legal and structuring issues' seminar held in Adelaide on 25 November 2004.

Author profile

Anetta Johnston CTA
Anetta is the Partner at KPMG. As a tax specialist in KPMG's Enterprise division, Anetta works with a broad range of mid-market clients within financial services, insurance, funds management, property and infrastructure and family office groups. Anetta is passionate about solving tax issues for her clients by understanding their commercial objectives and strategic goals. In doing this she enjoys seeing her clients gain a knowledge of the tax law they can apply to their business. In her day to day work she manages the tax aspects of M&A transactions, tax due diligence and structuring and restructuring corporate groups to obtain optimal tax outcomes. She also provides advice on tax governance matters and is involved in the management of ATO reviews for companies that fall under the Top 1000 and Top 500 private groups program. Anetta started her professional career with KPMG in 2000 as a graduate. She has worked in Adelaide, Melbourne and Sydney, and spent several years working as a tax lawyer specialising in tax controversy matters. In July 2018, she was appointed as a Partner. - Current at 04 February 2022
Click here to expand/collapse more articles by Anetta CURKOWICZ.

 

This was presented at Property Development: Integrating the Tax, Legal and Structuring Issues .

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Stamp duty - some of the common traps

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Taxation of Property: Structuring and GST Issues

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