Property & Projects| 15 May 2018
From 1 July 2018, a new regime will require recipients of taxable supplies of certain new residential premises or potential residential land to withhold 1/11th (or 7-9% if the margin scheme is applied) of the unadjusted, GST inclusive contract price.
Tax| 23 May 2012
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.
Superannuation| 03 Apr 2012
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.
Tax| 07 Mar 2012
In the first instalment of the four part series on self managed superannuation fund trustees developing property, we considered the tricks and traps for fund trustees developing property directly.
Tax| 15 Feb 2012
If a fund trustee is contemplating acquiring land to develop, there are a number of commercial and prudential requirements the fund trustee must consider from both a superannuation and tax law perspective.