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  Capital Gains Tax (CGT) Income tax 2014

Income tax & CGT in property

Source: New South Wales

Published Date: 27 Feb 2014

 

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This paper covers:

  • introduction
  • the distinction between revenue & capital:
    • the ATO view & enterprise
    • the ATO View – TR 92/3 & TD 92/161
    • the view of the courts
    • income tax implications where the sale of property is on revenue account
    • income tax implications where the sale of land is on capital account.
Author(s)

Individual Session

Income tax & CGT in property

Author(s): Scott Mcgill CTA
Materials from this session:

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Details

  • Published By: Scott Mcgill CTA
  • Published On:27 Feb 2014
  • Took place at:Sofitel Sydney Wentworth, Sydney

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Capital Gains Tax (CGT) Income tax 2014

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