Recorded Webinar: Tax Implications Arising from Securing Property Development Rights


13th March 2019

Duration:  approx. 1.5 hours

Developers can use a variety of methods to secure development rights over property without acquiring ownership over land immediately. This session explores the tax implications of various possibilities and discusses:

  • Choosing a structure – finding the right balance between funding costs, cash flow timing, lower duties and taxes and appropriate risk allocation
  • Options for CGT deferral:
    • using a terms contract
    • ignore CGT upfront and amend down the track – what are the risks?
    • what are duty consequences of term contracts versus put and call options?
  • Using a development agreement – will this create a trust or a tax law partnership?
    • use of joint bank accounts – is there joint receipt of income such as interest?
    • can you unwind an inadvertent tax law partnership?
  • Will conditional contracts be subject to CGT or transfer duty?
Our presenter

Andy Milidoni, Partner, Johnson Winter & Slattery, Sydney

Andy specialises in all aspects of taxation and revenue law related issues, as well as superannuation and trust law. He has advised on matters such as the tax implications of corporate mergers, acquisitions and restructures, managed investment schemes and stapled structures, funds management, the taxation of trusts generally, equity market transactions, debt market transactions and employee share schemes.

Andy also advises on superannuation for retail, industry and self managed superannuation funds, employment taxes including fringe benefits tax, PAYG, superannuation guarantee etc, wills and estates. He has been involved in pro bono matters including the deductible gift recipient applications, establishing private ancillary funds, public ancillary funds and charitable trusts and charitable institutions.

Andy has acted for clients in product ruling, class ruling and private ruling applications to the ATO and in negotiating settlements with the ATO related to tax audits and tax disputes.


This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email:
Product Code: WBIMAR19
 Price:  $264.00 (Inclusive of GST)
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