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Live Webinars

Live Webinar: Tax Implications for Small-Scale Land Subdivisions

One of the trickier issues that can come up in practice is when a client seeks advice on a small-scale property subdivision. Often the advice is sought by someone with no previous property development experience, who has just happened to find that as landowners, they can reap grea

Date/Time

Tuesday 8th July 2025
Vic, NSW, Qld, ACT, Tas: 1.30pm to 2.30pm
SA & NT:  1.00pm to 2.00pm
WA: 11.30am to 12.30pm

About the Webinar

One of the trickier issues that can come up in practice is when a client seeks advice on a small-scale property subdivision. Often the advice is sought by someone with no previous property development experience, who has just happened to find that as landowners, they can reap greater rewards if further development to their property is undertaken. This session looks into the issues, including:

  • How the ATO's guidance material addresses the issues (QC 71028)
  • What extent of development activity can turn a mere realisation of a capital asset into a profit-making venture?
  • When will GST be applicable to a small-scale land subdivision?
  • Recent private binding rulings addressing the tax implications for small scale subdivisions (incl. PBRs 5010073888407 & 1052196215679)
  • Subdividing the land the family home is situated on to gift the subdivided rear yard to a child to build their own home:
    • Are there any income tax issues?
    • Are there any state and territory tax and duty issues? 
  • Knockdown/rebuild of family home as part of a subdivision - is section 118-150(5) an issue if original home owned for more than four years?
  • Practical examples, including from ATO's “Examples of tax consequences on sales of land including small scale land subdivision”.

Presented By

Dung Lam
Principal, West Garbutt Sydney, NSW

Dung is a principal lawyer of West Garbutt, based in Sydney. Dung has two decades of experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and NSW state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on the taxation trusts, superannuation issues in the self-managed superannuation funds arena and tax issues related to estate planning.

Dung provides clients with tax legal services and solutions. She works with clients and their advisers to devise tax effective strategies to undertake acquisitions and disposals of assets and businesses, business restructures, domestic and international business expansions, and business and personal succession planning. Dung also acts for clients in negotiations and disputes with Australian revenue authorities. She has managed ruling applications, tax risk reviews, tax audits, tax objections, voluntary disclosures, tax litigation and tax debt negotiations.

Clients whom Dung has assisted include corporates, high-net wealth individuals and families, and their advisers.

Dung regularly presents on tax and superannuation matters to accounting and tax discussion groups and recognised bodies such as the Tax Institute, Legalwise and the Television Education Network.

Who Should Attend?

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

CPD Certificate

Registered live webinar delegates will receive a CPD certificate for attendance at this webinar. Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

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: [email protected]

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