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Property Tax Articles
Trusts and Property to be Subdivided
Trust Structure Analysis and Taxation Implications It is a common transaction to want to subdivide property. Ideally this can be done with minimal tax consequences. Here is a breakdown of one way one might subdivide 'Greyacre' into its parts 'Blackacre' and...
GST, New Residential Premises and the 5 Year Rule
1. There is the possibility to change the nature of newly constructed residential developments from new residential premises which are taxable supplies to non-new residential premises which are input taxed supplies however there will be adjustments to input tax...
Contributions of Business Real Property to a SMSF Under the Small Business CGT Concessions
A final interesting point relates to whether business real property can be contributed to an SMSF where that contribution is made under the small business CGT concessions. In particular, whether the retirement exemption under Subdiv 152-D ITAA97 which allows a...
Should Code be Property?
Computer code underpins the technology in our modern environment. It is often a form of property, being the copyright of the authors. But besides from that, could code become its own form of separate property?Digital AssetsIf you write a computer program, as the...
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Contact us
admin@cartlandlaw.com
0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000