Property Tax Essentials – Navigating Revenue and Capital

From Investment to Sale: Understanding Tax Outcomes in Property Transactions

This session explores income tax in relation to real property, offering practical guidance for property transactions and investment.

Participants will gain an overview of key tax cases that illustrate the principles distinguishing whether property is held on revenue or capital account. The session covers practical guidance on:

• Selling real property in the ordinary course of business
• Holding property as trading stock
• Conducting sales as part of a profit-making scheme

Given the significance of property investment and development in Australia, the session also addresses the tax implications of:

• Property acquired for investment that is later developed and sold
• The mere realisation of a capital asset
• Timing considerations and the calculation of profits and gains

Learning Outcomes:

By the end of this session, participants will be able to:

• distinguish revenue vs. capital property and their tax effects
• apply key tax cases to property transactions
• identify tax issues in property sales for business or profit
• understand tax treatment of trading stock and developed property
• calculate profits and gains with timing in mind
• apply ATO practice and case law to real scenarios

Suited to:

Accounting and tax professionals, legal advisors, property investors, developers, and business owners looking to understand the tax implications of property investment and development.

This On Demand recording Includes: 

• Recording of the Live Webinar, which can be viewed multiple times, for as long as required 
• Presenters contact details for follow up questions 
• CPD Quiz
• CPD Certificate 
• CPD Report – Logged automatically 
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation