Capital Gains Tax (CGT) Income tax 2014

Income tax and CGT

Source: New South Wales

Published Date: 27 Feb 2014

 

This presentation covers:

  • revisit the key concepts – capital v revenue:
    • history and established precedent
    • trends in cases & ATO approach
    • consideration of enterprise?
  • business or not?:
    • trading stock issues & practicalities
    • not trading stock – how does that work?
    • what if I make a loss?
  • practical considerations:
    • moving from capital to revenue
    • identifying and preserving capital gain.

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Individual Session

Income tax & CGT in property

Author(s): Scott Mcgill
Materials from this session:

Details

  • Published By: Scott Mcgill
  • Published On:27 Feb 2014
  • Took place at:Sofitel Sydney Wentworth, Sydney

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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Capital Gains Tax (CGT) Income tax 2014

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