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Special Tax & Superannuation topics 2023-24 - Tax & GST treatment of subdivision

This paper will explore the current treatment and issues of property subdivisions for Income tax, CGT and GST.  It will focus on contrasting the treatment of a business of property development; a profit-making undertaking and a mere realisation.

On successful completion of this topic, participants will be able to:
  • Demonstrate an understanding of the income tax and GST treatment of a business of property development
  • Identify the distinction between a “mere realisation” and “profit-making undertaking” with property
  • Determine whether a small property development is an enterprise for GST purposes
  • State how a compulsory acquisition of property is treated.


This session forms part of the Special Tax & Superannuation Topics Series. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:

  • Ensure you get the critical knowledge you need while minimising your time out of the office.
  • Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
  • Help you avoid any possible traps and pitfalls
  • Give you answers to the questions most relevant to you


Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.


Continuing Professional Development Hours

The content covered in this topic constitutes verifiable CPD for CA ANZ, has been assessed for ASIC and FASEA CPD and also meets the Tax Practitioners Board's CPE requirements.






CA ANZUp to 1.5 CPD hours
Tax Practitioners BoardUp to 1.5 CPD hours



Related packages

Looking for more? Our Essential Tax & Superannuation Updates perfectly complement these special topic sessions.  


This series is presented by our Senior Tax & Superannuation trainers: 


Lydia Kovacevich, Senior Tax and Superannuation Trainer, CA ANZ  

Lydia has over 20 years’ experience in the tax and accounting industry working for, at various times, a ‘big four’ accounting firm, a second-tier firm, a global oil and gas service company, a tax training organisation and the Australian Taxation Office. During this time Lydia acquired extensive experience in tax and accounting matters relevant to various types of entities and industries and gained a wealth of experience in writing about tax. Lydia has a strong analytical and technical ability and is very passionate about tax education. 


Peter McGinty, Senior Tax and Superannuation Trainer, CA ANZ  

Peter has degrees in commerce and law from the University of Melbourne. He has more than 30 years’ experience in a chartered practice that focused on tax issues affecting family businesses, small and medium enterprises and high net worth individuals. Peter is an experienced tax trainer and is well regarded for his practical approach to staff training.  





Topic: Tax

Sub-Topic: Income Tax

Format: Recorded Webinar

Proficiency Level: Intermediate, Advanced

CPD: Upto 1.5 hours