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Tax Research Sessions video
Authored by : Paul Banister, Karlene Sandaljian & Source: QUEENSLAND DIVISION, THE TAX INSTITUTE Published on : 2013-08-02
This paper covers:
12 Aug 2021
- what the law actually provides
- how the OSR is currently seeking to apply the law
- how the courts have drawn dividing lines
- traps to be wary of, particularly where land is used by persons other than the owner
- evolving from primary production to land development – when does the exemption cease?
- ways to seek early certainty, OSR private rulings and OSR approval of exemption applications.
This material is free to Tax Knowledge eXchange subscribers who have a current online research package. The accompanying Work Book is available here.
This video is an online version of the face to face learning sessions the Institute has offered in the past. It entitles the viewer to one structured CPD hour.
The video covers: