Property development and income tax

4 Mar 2026 11:00AM – 12:30PM AEDT

CGT

$195.00 +GST

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‘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.

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