Miscellaneous 2006

Income Tax & CGT Components

Source: Western Australia

Published Date: 3 Mar 2006

 

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Topics covered in this seminar paper include:

  • Mere realisation v. property development
  • Other issues involving the capital v. income distinction
  • Main residence exemption - why it is often lost and how to ensure it isn't
  • Practical examples of both large and small "developments" and their tax implications 

Individual Session

Income Tax and CGT Components

Author(s): Andrew Smith

Details

  • Published By: Andrew Smith
  • Published On:3 Mar 2006
  • Took place at:City West Function Centre

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
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The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

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