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Dodging the property ownership landmines paper

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Non Member Price: $75.00

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Published on 25 Feb 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Subdividing, ‘flipping’, mere realisation, change of purpose
  • Revenue v capital dichotomy
  • The recently enacted vacant land changes that deny deductions for holding costs
  • The recently enacted main residence exemption changes affecting non-residents
  • Recent developments impacting on the active asset test in the small business CGT concessions.

Author profile

Thomas Aitkenhead
Thomas Aitkenhead is a Chartered Accountant and Director at Hoffman Kelly. Tom has degrees in Commerce and Law and has over 20 years’ experience in public practice providing structuring and taxation solutions for SME businesses. Tom has a special interest in the property industry and its ever-changing and complex nature. He enjoys finding practical solutions for his clients. - Current at 04 July 2023
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This was presented at 2021 Private Business Tax Retreat .

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Individual sessions

Keynote Address: The post COVID economy

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Re-thinking business structuring

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Small business CGT concessions — Making sense of the new rules affecting shares and units

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Trust versus company: Analysis for the new decade

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Transitioning between trust and company

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Thought leadership – Leading the charge on tax reform

Author(s):  Peter GODBER,  Robyn Jacobson

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Managing the superannuation guarantee minefield

Author(s):  Neal DALLAS

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Dodging the property ownership landmines

Author(s):  Thomas Aitkenhead

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The ATO experience

Author(s):  Melinda Peters

Materials from this session:

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