Capital Gains Tax (CGT) Income tax

Residential property when does it become a development?

Source: Western Australia

Published Date: 20 Sep 2016

 

This presentation covers:

  • the distinction between the sale of land on capital account and the sale of land on revenue account
  • the treatment of land as trading stock and the application of CGT event K4
  • some of the GST issues that arise for small scale property developers.

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Individual Session

Residential property - When does it become a development?

Author(s): Tim Poli

Details

  • Published By: Tim Poli
  • Published On:20 Sep 2016
  • Took place at:City West Receptions, West Perth

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 2016

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