Draft Property and Construction Website Guidance

Consultation has concluded

The Dividing line: Capital/ Income; Mere realisation v carrying on a business or isolated profit making scheme; allocation of costs; land banking and Development Agreements in property development.

Draft Paper providing outlines of real cases and decisions being made by the ATO in property developer cases. The Paper is intended to provide a transparent view into the decisions we are making on fact driven cases where a more technical product is not suited.

Project update: Feedback to the Draft Paper has been received, collated and is currently under consideration. A final product will be published in the future and details on how to access it will be communicated to you.

The Dividing line: Capital/ Income; Mere realisation v carrying on a business or isolated profit making scheme; allocation of costs; land banking and Development Agreements in property development.

Draft Paper providing outlines of real cases and decisions being made by the ATO in property developer cases. The Paper is intended to provide a transparent view into the decisions we are making on fact driven cases where a more technical product is not suited.

Project update: Feedback to the Draft Paper has been received, collated and is currently under consideration. A final product will be published in the future and details on how to access it will be communicated to you.