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Live Webinars

Live Webinar: Developing Farmland and the Tax Tipping Point

A recent Federal Court case has provided clarity as to the taxing implications of developing, subdividing and selling farmland. This session provides an update on the ongoing “revenue versus capital” dilemma, which always seems to be hovering when a property development is involve
PRESENTED BY Khai-Yin Lim Barrister & Chartered Tax Adviser - Victorian Bar , Melbourne

Date/Time

Thursday 18 June 2026
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

A recent Federal Court case has provided clarity as to the taxing implications of developing, subdividing and selling farmland. This session provides an update on the ongoing “revenue versus capital” dilemma, which always seems to be hovering when a property development is involved, and the key lessons from recent case law, including:

  • A review of Morton v C of T [2025] FCA 336, dealing with the developing, subdividing and selling of farmland
  • How much developing (ie. roads, sewer, electricity, etc.) is too much developing, to tip capital over to revenue?
  • How should a Development Agreement be structured to support a capital account outcome for a property development
  • Can a Development Agreement trigger state and territory duty charges?
  • If the sale of a property development is considered to be on capital account, can the inference be drawn that GST won't apply? (San Remo Heights Pty Ltd v C of T [2020] AATA 4023)
  • Could the landowner have his cake and eat it too? ie. claim GST input tax credits on a DA and treats the property as capital for income tax?
  • Tips for minimising potential GST disputes between landowner and property developer (Nerang Subdivision Pty Ltd v Hutson [2024] QCA 174)
  • Tips when developing a property to assist with achieving the most favourable tax outcome

Presented By

Khai-Yin Lim
Barrister & Chartered Tax Adviser, Victorian Bar Melbourne, Vic.

Khai-Yin's main practice areas are tax, trusts and commercial law.

Prior to her call to the Bar, Khai-Yin had over 7 years' tax experience. She has advised and appeared in matters concerning corporations, families and individuals on corporate and international tax, trust law and commercial law issues. Khai-Yin has acted for manufacturing, mining, utilities, technology, multinational, Australian, American and Chinese clients. She has assisted in dealings with the Commissioner during litigation, objections, audits and private ruling requests.

Khai-Yin is a Chartered Tax Adviser, Fellow of the Tax Institute, and holds a Master of Taxation from the University of Melbourne.

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, Jason Hooker on (03) 8601 7709 or email: [email protected]

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