Property development and income tax

4 Mar 2026 11:00AM – 12:30PM AEDT

CGT

$195.00 +GST

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Purchase the full 2026 Special Topics webinar series before 31 December and save 25% with your early bird discount.

‘Property development’ covers a wide range of activities from the small one-off project to the large scale multi-stage, multi-million dollar project that takes many years to completion.

The income tax consequences of incurring costs on, and deriving revenue or profit from, the development will depend on the nature and scope of the developer’s activity – i.e. a one-off realisation of an asset or the carrying on of a business.

This Session is designed to provide readers with guidance on:

The significance of the taxpayer’s intention in relation to the development for certain provisions of the Tax law and how it differs from purpose and motive
explain the meaning of profit-making undertaking by reference to the Commissioner’s ruling TR 92/3
the circumstances in which property is held as trading stock, a CGT asset or as a revenue asset
the circumstances in which a taxpayer is likely to be carrying on a business of property development
the CGT implications of starting to hold as trading stock land which is already owned
how development costs in an isolated transaction should be dealt with for tax purposes
the sort of costs for which a deduction may be available under the provision of last resort, s. 40-880
explain the circumstances in which holding costs of vacant land will be denied.

This webinar will be presented by one of TaxBanter’s experienced tax trainers.

Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

Terms and Conditions

Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.