Special Tax Topics 2026-27 - Property develop arrangements (PDAs) and tax

The Commissioner is increasing scrutiny of Property Development Arrangements (PDAs), particularly where they are used in long-term developments to defer taxation or support capital account treatment. There is also a focus on arrangements that enable landowners to retain capital treatment despite significant development activity.

This session explores how PDAs operate, key areas of ATO concern, and the practical implications for developers and landowners, including insights from the recent Morton case.

Upon successful completion of this topic, learners should be able to understand:

• What a PDA is, why PDAs are used, and the ways income can be returned on these developments.
• How PDAs between unrelated parties are used.
• How tax deferral is achieved using a related party PDA.
• What the Commissioner has recently stated about such tax deferral arrangements.

This session forms part of the Special Tax Topics Series . These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging.

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 advice and identifying tax planning opportunities early.
• Help you avoid 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

All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and are likely to meet the Tax Practitioners Board's CPD requirements.

Related Packages

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