Acccurium education
   <  Back to Accurium

Property subdivision series 2026 – Part 1

23 Jul 2026 12:00PM – 1:15PM AEST
Capital Gains Tax

$215.00 +GST

Audience

This training is recommended for all:

  • Accountants working in public practice
  • All practitioners working with tax
Audience

Learning outcomes

On completion, participants will be able to understand:

  • Why the revenue / capital distinction matters so much
  • The practical factors that need to be taken into account to reduce the risk of ATO challenge
  • The unexpected outcomes that can arise from partitioning arrangements
  • How to calculate the capital gain or loss from the project or figure out the profit that should be taxed on revenue account
  • Switching from capital to revenue account
  • When the main residence exemption can and cannot be applied
Learning outcomes

Relevancy

This webinar will be presented live 23/07/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.25 CPD hours
CPD hours
  • Navigating the revenue / capital distinction
  • Reduce the risk of an ATO challenge
  • Managing the tax consequences in practice

As the urban sprawl continues in most major Australian cities, practitioners are often asked to advise on the tax treatment of subdivision projects. Before clients jump in and commit to anything, it is important to understand the tax liabilities that might arise from these projects.

Unfortunately, many clients make incorrect assumptions about the way their project will be taxed, often believing that any tax exposure will be minimal. However, the reality is that there are a number of important tax issues that need to be considered and that could have a significant impact on the overall profitability of the project.

The Property Subdivision Web Series delivers the knowledge you need to work with and advise clients initiating subdivision projects.

Session 1

The Property Subdivision Web Series walks you through the tax and GST implications of subdivision projects – essential training for any client-facing accountant.

Session 1 of the series focuses on income tax and CGT issues including:

  • Why the revenue / capital distinction matters so much
  • The practical factors that need to be taken into account to reduce the risk of ATO challenge
  • The unexpected outcomes that can arise from partitioning arrangements
  • How to calculate the capital gain or loss from the project or figure out the profit that should be taxed on revenue account
  • Switching from capital to revenue account
  • When the main residence exemption can and cannot be applied

What we cover

  • Using the Archer Bros. principle to extract tax-free capital gains from a company in the most tax efficient manner
  • Dealing with Division 7A loans that are owed to the company
  • Options and tax issues when extracting tax-free grants and other income from a company
  • Tax issues that need to be considered before releasing any unpaid trust distributions owed to a company
  • Using the small business CGT concessions to extract funds from a company 

Registration includes:

  • 1.25 hour live online event with opportunity to ask questions of the presenter
  • 1.25 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia
  • 3 months access to [Q&A embedded] webinar recording / Recording and materials available to access for 3 months after the event
  • Reference guides, slides and case studies

Presented by

Lee-Ann Hayes
Head of Tax Education
TaxBanter

This webinar is presented by our partners at Knowledge Shop.

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.