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  Miscellaneous 2005

Taxation of property: structuring and GST issues

Source: Northern Territory

Published Date: 4 Mar 2005

 

Topics covered in this presentation 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.

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