Miscellaneous 2010

All you need to know about business real property

Source: South Australia

Published Date: 30 Jul 2010

 

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This paper covers:
  • what is business real property?
  • impact of having business real property?
  • elements of the business real property definition - paragraphs 11-39 of SMSFR 2009/1
  • what activities constitute a business?
  • the connection between the property use and the business activity
  • the "wholly and exclusively" threshold
  • examples of business real property
  • common errors when dealing with business real property in SMSF's.

Individual Session

All you need to know about business real property

Author(s): Joshua Walding

Details

  • Published By: Joshua Walding
  • Published On:30 Jul 2010
  • Took place at:Stamford Grand, Glenelg

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2010

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