I am a person who carries out our subdivision work and I know that this is risky. Not only are you taking the risk of a getting a capital gain but you are also taking on the risk of the developer. eg weather, construction overrun from say rock, unsuitable ground, cost blow out, government department interferences, OH&S safety issuses as well as will the developer run off to the French Riveria. We would never ask our customers to take such risk as they do not share in our profits. Hope this helps