Employee share schemes Primary production State taxes

March bi-monthly tax update

Source: South Australia

Published Date: 25 Mar 2014

 

This presentation covers:

  • Nelson v Commissioner of Taxation [2014] FCA 57 (11 February 2014)
  • considerations
  • definition of business – Section 995-1 primary production business
  • taxation ruling 97-11
  • taxation determination 2014-7
  • the Commissioner’s ruling
  • guide to land holder provisions
  • GST & property.

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Details

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.

Tags

Employee share schemes Primary production State taxes Payroll tax Land tax Income tax 2014

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