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Retirement villages - establishment and operational issues presentation

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Non Member Price: $15.00

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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 07 Sep 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this presentation include:

  • developer versus operator
  • new villages and receipt of initial funds from residents
  • capital versus revenue distinction - resident contracts
  • lease premium versus resident loan
  • deferred management fees, share of capital gain/(loss)
  • sinking fund and capital replacement fund issues - trust funds
  • tax planning and structure issues
  • sale of villages - capital gain or revenue
  • resident liabilities
  • transitional issues TR 2002/14 versus TR 94/24.

Author profile

Peter de Cure
Peter de Cure AM is the Chair of The Practitioners Board. He is a professional non-executive director. His experience in tax matters has developed over a 25-year career as a tax partner with KPMG, and as a registered tax agent for 16 years. Peter is a Fellow of the Australian Institute of Company Directors and a Fellow of Chartered Accountants Australia and New Zealand. He is Chairman of the Royal Flying Doctor Service SA & NT, Chairman of Wirra Wirra Vineyards, Chairman of Accord Property Holdings Pty Ltd and the Accord Property Development Fund, a Director of PMB Defence Pty Ltd and Presiding Officer of the South Australian Fire & Emergency Commission, a Director of Variety the Children’s Charity SA, and advisory board Chairman of Tim Adams Wines. - Current at 14 March 2024
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This was presented at Tax Issues in Building and Operating Retirement Villages .

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