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Thinking posts
7 results7 results
Thinking| 07 Nov 2019
The ‘Tennis Court Tax’: Will you be paying tax on land next to your home from 2020?
Land that a person owns and occupies as their home, or ‘principal place of residence’ (PPR), is generally exempt from land tax. In Victoria, the exemption has also historically extended to separately titled land that was ‘contiguous’ with the PPR ...
Thinking| 31 May 2019
Changes to the Sale of Land Act 1962 (Vic)
Developers and vendors in Victoria should be aware of new changes to the Sale of Land Act 1962 (Vic) (Act)...
Thinking| 11 Aug 2016
How can a landlord prevent “landlord’s property” being sold by a receiver or liquidator if its tenant becomes insolvent?
Imagine if you owned expensive machinery - let’s say large mining equipment, leased it to a company that became insolvent, and after you retrieve the equipment you are ordered to return it to the Receiver so it can be ...
Thinking| 23 May 2012
Property development and SMSFs – Part 4: Taxation considerations
In the third instalment of the four part series on self managed superannuation fund trustees developing property, we discussed the limitations on fund trustees borrowing to develop property and the importance of properly documenting property development arrangements.
Thinking| 03 Apr 2012
Property development and SMSFs – Part 3: Borrowing to develop and documenting the development
In the second instalment of the four part series on self managed superannuation fund trustees developing property, we discussed fund trustees investing in related and unrelated trusts that undertake property development.