Property and Income Tax

Mastering property & income tax: Key principles and critical factors unveiled

This session covers the subject of income tax and real property.

The session provides an outline of a number of tax cases that are used to support the principles and factors which distinguish whether property is held on revenue or capital account.  It is a practical session that provides guidance on how to deal with:  

• the sale of real property in the ordinary course of business;
• the holding of property as trading stock; and
• the sale as a profit making scheme.

With property investment and development representing such an important part of the Australian landscape, the session also provides guidance on the tax outcomes associated with: 

• property acquired for investment that is subsequently developed and sold;
• the mere realisation of a capital asset; and 
• timing issues, along with the calculation of profits and gains.  

Practical examples and case studies based on current ATO practice and common law decisions are provided throughout.  

Learning Outcomes:

This session provides an overview of the taxation implications of property investment and development, along with practical insights on how it may impact you and your clients.

Suited to:

This session is suitable (at all levels) for accounting, taxation and legal professionals, as well as those working in commerce, property investment and/or property development, that may require a working knowledge of the key tax concepts. 

This On Demand Includes: 

• Recording of the Live Webinar, which can be viewed multiple times
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation
• CPD Quiz
• CPD Certificate