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Essential guidance for Australian property developers.
Before you sign, structure, or sell.
Tax structuring, duty exposure, and finance decisions can make or break a development project.
This four-part video series bring guidance when it comes to Property development agreements, landholder duty, financial structuring and capital v revenue.
Learn more below.
Four things every property developer should know:
Property development agreements: a quick guide for developers and landowners
Landholder duty: what you need to know before you invest
Structuring your project finance: get it right from the start
Property disposals: capital vs revenue explained
1. Property development agreements: a quick guide for developers and landowners
About this video
Property development agreements (PDAs) can be an effective way for developers and landowners to deliver projects, but the structure can also create tax and duty risk if not set up correctly.
In this short video, we cover:
- What a PDA is and how it works
- Why they are commonly used in development projects
- Key risks and considerations, including state-based differences
- When a PDA may (or may not) be suitable
- Before entering into any arrangement, it's important to understand the structure and seek professional advice early.
A property development agreement can make a project viable where direct acquisition isn't. It’s important to understand that the structure carries real duty and tax risk if it's not designed correctly from the outset.
2.Landholder duty: what you need to know before you invest
About this video
Landholder duty can catch investors off guard, particularly where property is held indirectly through companies or trusts.
In this video, we explain:
- The difference between direct and indirect acquisitions
- When landholder duty may be triggered
- Common traps, including aggregation and tracing rules
- What to consider before investing
- Understanding ownership structures upfront can help manage potential duty exposure and avoid unexpected costs.
3. Structuring your project finance: get it right from the start
About this video
The way you structure your development funding can significantly impact tax outcomes, flexibility and asset protection.
In this video, we cover:
- Why getting the structure right matters
- Key risks to be aware of
- The three key questions to ask: Who is borrowing? What is being used as security? How flexible is the loan?
- Looking beyond the headline interest rate can make a material difference to project outcomes.
The headline interest rate is rarely the most important number in a development loan. How a loan is structured, who borrows, what's secured, and what the covenants allow, determines whether interest is deductible, whether your asset protection holds, and whether you have the flexibility to refinance when the project demands it. These are the questions every developer should ask before signing.
4.Property disposals: capital vs revenue explained
About this video
The way you structure your development funding can significantly impact tax outcomes, flexibility and asset protection.
In this video, we cover:
- Why getting the structure right matters
- Key risks to be aware of
- The three key questions to ask: Who is borrowing? What is being used as security? How flexible is the loan?
- Looking beyond the headline interest rate can make a material difference to project outcomes
The tax treatment on the sale of a property can vary dramatically depending on whether it's held on capital or revenue account. Original intention matters, but so does what happened in between.
