Structuring for Property Ventures: Building to Sell

Explore the key considerations to look out for when structuring build-to-sell development projects through practical case studies.

In this session, we cover:

• Construction and disposal phase

  • Tax implications for:

    • Capital

    • Revenue

    • Trading Stock

  • Timing of Deductions

  • Development and disposal of pre-CGT property

  • Development management agreements

• Acquisition phase

  • Structure options for

    • Existing land

    • Land acquired for the purpose of development

Date recorded: 29 July 2025