Capital Gains Tax (CGT) Income tax 2014

Income tax & CGT in property

Source: New South Wales

Published Date: 27 Feb 2014

 

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This paper covers:

  • introduction
  • the distinction between revenue & capital:
    • the ATO view & enterprise
    • the ATO View – TR 92/3 & TD 92/161
    • the view of the courts
    • income tax implications where the sale of property is on revenue account
    • income tax implications where the sale of land is on capital account.

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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