Entries by Tony Dimitriadis

What is a joint venture?

Property development arrangements have been on the ATO’s radar for a very long time and we are currently seeing audit activity looking at the GST treatment of joint venture (JV) arrangements. One of the problems with understanding JVs is that the term itself is used in a number of different

What is a special purpose vehicle (SPV)?

A special purpose vehicle (SPV) is a separate formal structure (either a company or a trust) that brings together separate parties, such as a developer and an investor, for the purpose of a property development. These property developments usually exist for a defined time period and are generally born from