Miscellaneous 2007

Income tax issues in property development

Source: Victoria

Published Date: 31 Oct 2007

 

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This paper includes:

  • a review of the mere realisation vs one-off profit-making enterprise vs property development business trichotomy (including an easy to use checklist to guide you in advising clients)
  • the interaction between income tax and CGT, including the trading stock provisions
  • an overview of the income tax main residence exemptions as they relate to property development activities
  • how to structure a property acquisition from an income tax perspective and the benefits and drawbacks of particular structures.

Details

  • Published By: Keith James
  • Published On:31 Oct 2007
  • Took place at:Oaks on Collins, Melbourne

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 2007

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