Property Income tax Capital Gains Tax (CGT)

Advising clients on whether their property realisation/development is income or capital

Source: Western Australia

Published Date: 18 Sep 2019

 

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This paper covers:

  • case law principles & other guidance
  • profit-making undertaking vs carrying a business
  • timing of taxing points
  • ceasing to hold land on capital account
  • ceasing to hold land on revenue account
  • managing your risks as the advisor
  • managing risks in ATO reviews and audits.

Individual Session

Advising clients on whether their property realisation/development is income or capital

Author(s): David Montani

Details

  • Published By: David Montani
  • Published On:18 Sep 2019
  • Took place at:Crown Perth, 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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Property Income tax Capital Gains Tax (CGT) 2019

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