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Retirement village taxation - Hot topics and recent developments presentation

Member Price: Free
Non Member Price: $15.00

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 17 Feb 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • summary of arrangement types and tax treatments
  • loan versus lease premium
  • capital growth payments
  • transitional villages
  • Division 43:
    • asset acquisitions
    • entity acquisitions and tax consolidation
  • tax consolidation issues:
    • entry ACA and acquired DMF rights
    • entry ACA and assumed resident obligations
    • exit ACA and capital growth payment liabilities
  • Division 6C and retirement villages.

Author profile

Max Persson
Max is a real estate tax partner specialising in corporate and international tax. He has over 18 years of tax experience and works with a number of large multinational property groups, including stapled entities, as well as listed and unlisted funds and private groups. Max has a deep understanding of the taxation of direct property investments and the establishment of real estate fund structures for domestic and offshore investors. He also has significant experience in property development, construction and alternative real estate investments. Max is an active member of the Property Council of Australia’s Income Tax and International Tax Committee and Retirement Living Council, having been involved in lobbying on a number of key reform areas. - Current at 22 November 2017
Click here to expand/collapse more articles by Max PERSSON.

 

This was presented at Retirement Villages – Keeping Pace with Changes .

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Individual sessions

Retirement village taxation - Hot topics and recent developments

Author(s):  Max PERSSON

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GST - A diversity of views

Author(s):  Scott McGill

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Retirement villages - State of play & looking forward

Author(s):  Mark Eagleston

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Further details about this event:

 

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