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What happens where the intended use of property changes? paper

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Published on 27 May 21 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • Income tax consequences arising from a change of purpose or intention
  • Starting or ceasing to hold property as trading stock
  • Main residence issues and
  • GST consequences, including adjustments. 

Author profile

Sian Sinclair CTA
Sian Sinclair, CTA is a Partner in the Tax Group and the current Brisbane Office Chair for Grant Thornton Australia. Prior to that, she held both National and Global leadership roles in the Real Estate & Construction Industry Group with Grant Thornton. Sian’s expertise draws on 30 years’ experience in taxation, accounting and general business consulting. Advising clients from the start-up and growth phases of business through to those looking to realise their wealth via exit strategies. Her input is focused and practical with real insight into the issues impacting businesses in the industry, with deep experience managing tax risk for large private groups, advising on significant transactions and group consolidations. Sian oversees the compliance and planning needs of many Australian and international business groups in the real estate and construction sector. - Current at 06 March 2026
Click here to expand/collapse more articles by Sian Sinclair.

 

This was presented at 2021 Queensland Tax Forum .

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