2023

Is your PDA fit for purpose?

Published Date: 5 Sep 2023

 

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Developers often want to acquire land comprised of several parcels (where parcels may be held by different owners or have different tax provenances) while maintaining a desire to pay by instalments and keep maximum flexibility.

This session considers important aspects of Property Development Applications (PDAs) such as:

  • Inclusion of provisions for instalments
  • Dealing with parcels having different tax provenance (eg margin scheme, MRE or active asset)
  • Whether it matters if a parcel is on the vendor’s revenue account or capital account; and
  • Other important issues.

Individual Session


Details

  • Published On:5 Sep 2023
  • Took place at:MCEC Melbourne

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The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

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