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  Capital Gains Tax (CGT) Property Income tax

Income tax and CGT - In the real world

Source: South Australia

Published Date: 15 Feb 2013

 

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This paper reviews a number of the practical problems, related to income tax and CGT, that all practitioners need to be aware and consider, including:

  • we all know about the income/capital distinction but, in practice, when can taxpayers claim capital treatment?
  • claiming the Div 152 small business concessions in connection with real property developments? 
  • joint venture issues (including using unit trusts to hold & develop real property)
  • capital works/depreciable assets/fixtures.
Author(s)

Individual Session

Income tax and CGT - In the real world

Author(s): Simon How CTA
Materials from this session:

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Details

  • Published By: Simon How CTA
  • Published On:15 Feb 2013
  • Took place at:Intercontinental Hotel, Adelaide

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Capital Gains Tax (CGT) Property Income tax 2013

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