Property Subdivision Webinar 

How to advise on the tax treatment of subdivision projects

Recorded Thursday, 29 October 2020

Recording Individual

Navigating the revenue / capital distinction
Reduce the risk of an ATO challenge
Managing the tax consequences in practice

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 issues that need to be considered and that could have a significant impact on the overall profitability of the project.

FPA accreditation 23102 (1.5 hours)
Regulatory compliance & consumer protection = 0.50, Technical Competence = 1.00

Member Recording 
Recording Individual
Recording Office

What we cover

This practical session covers:

  • 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 actually calculate the capital gain or loss from the project or figure out the profit that should be taxed on revenue account 
  • When the main residence exemption can and cannot be applied 
  • How to determine whether GST will apply to the project and the concessions that might be available 
  • How the new GST withholding and notification provisions can impact on both parties 
Member Recording 
Recording Individual
Recording Office

Our Presenter

Michael Carruthers

Tax Director, Knowledge Shop

Michael oversees the development of the tax team for Knowledge Shop and Hayes Knight in Sydney and is head of the Easton group’s national tax committee.

Michael has a knack for seeing through the complexity and helping practitioners work through highly technical issues with certainty and accuracy. Michael is a member of the advisory panel for the Board of Taxation and was a member of the reference group for the Board’s review of small business concessions.

He was also an expert panel member for the Board’s review of tax impediments facing small business.

Michael Carruthers
Michael Carruthers
Tax Director, Knowledge Shop



$195 Member
$235 Non-member


$430 Member
$480 Non-member

 *The office rate applies per office location (maximum 10 participants per office location). The PD points for all attendees will be recognised.

How to access the recording

  1. Knowledge Shop members, access your discounted pricing by logging into the Knowledge Shop member website and registering. More on membership.
  2. For Individuals:
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    • Your recording and any successive recordings you purchase will display on your personal profile.
  3. For Offices (access for up to 10 individuals from the same firm): 
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    • You can also nominate a supervisor from your firm who will be able to see who has completed the webinar and where applicable, their quiz scores.
  4. Your recording will be available for 3 months from the date of purchase and can be viewed as many times as the registered person likes within those 3 months. Once watched, your PD hours will be recorded on the personal profile of the participant. 

Terms & Conditions 
All registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are available for webinar recordings once the Knowledge Shop IQ platform has been accessed.  Refunds are only possible if the webinar recording has not been accessed.