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  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.

Author(s)

Individual Session

GST: Property development and business sales

Author(s): Anetta Curkowicz CTA
Materials from this session:

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Details

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

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