Miscellaneous 2005

Taxation of property: structuring and GST issues

Source: South Australia

Published Date: 4 Mar 2005

 

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Topics covered in this paper include:

  • advantages and disadvantages of commonly used structures
  • asset protection: Hanel v O'Neill Case
  • utilising revenue and capital losses: trusts v companies
  • change of use of property: market value or cost election?
  • entry and exit issues
  • sales of residential properties
    • new and existing residential properties
    • rental properties - changes in purposes and Div 129
    • impact of Marana Holdings decision
  • subdividing and developing property
    • income and capital distinction
    • MT 2004/D3: New Enterprise Ruling
  • ATO audit activity.

Sections of this paper were also presented at the 'Port Lincoln Seminar' held in Port Lincoln on 10 September 2004 and the 'Property Development - integrating the tax, legal and structuring issues' seminar held in Adelaide on 25 November 2004.

Individual Session

GST: Property development and business sales

Author(s): Anetta Curkowicz

Details

  • Published By: Anetta Curkowicz
  • Published On:4 Mar 2005
  • Took place at:Hilton Motel, Port Lincoln

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2005

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