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Tax issues in building and operating retirement villages establishment and operational issues 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 11 Oct 10 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • legal arrangement
  • non freehold arrangement
  • occupancy rights - tax treatment
  • interest free loans
  • deferred management fees
  • share of capital gain
  • sale of village
  • transitional issues
  • other recent tax developments
  • GST introduction.

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 Commercial & Taxation Issues for Retirement Villages .

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Individual sessions

Establishment & operational issues taxation

Author(s):  Brian NIMMO,  Peter DE CURE

Materials from this session:

Commercial and structuring issues

Author(s):  Julia SWEENEY

Materials from this session:

Further details about this event:

 

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