Taxation of Property Transactions - TABL3055

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL3055 Course Outline

Campus: Sydney

Career: Undergraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

(ATAX0611 or TABL3015 or TABL3752) and (ATAX0623 or TABL3023) and (completion of 48 uoc)

Equivalent: ATAX0055, ATAX0655

Excluded: ATAX0055

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.


Property transactions are one of the most common and significant dealings forming a large part of just about every Federal and State tax base. This course examines all income tax, CGT, GST, land tax and stamp duty consequences of acquiring, holding, developing, building on, leasing, disposing of or otherwise dealing with land and buildings, including various real property investment options.

After introducing some broad property law concepts to assist in understanding, it examines the specific application of each taxing regime to property transactions. Income tax considerations dealt with include property sale or development whether one-off or as part of a business, income recognition, derivation of rent, lease incentives, building cost write-offs, depreciable property in buildings, home offices, other deductions and financing considerations.

Property trust investments and structuring are examined. CGT and GST as they apply to freehold, leasehold, residential and commercial property are considered, including concessions or exemptions such as the CGT main residence exemption and GST going concern, margin scheme and commercial residential premises accommodation rules. State taxes such as stamp duty and land tax are covered, including their many special rules and exemptions.
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