Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Property Capital Gains Tax (CGT) 2019

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

Source: Western Australia

Published Date: 18 Sep 2019

 

This presentation covers:

  • determining when a gain is on capital account or a revenue profit
  • the different tax treatment between a profit-making scheme and carrying on a business of property development
  • what is included and excluded in calculating a profit
  • the different taxing points
  • what happens when property changes from capital account to revenue account and vice versa
  • managing your risks as the advisor
  • managing risks in an ATO audit.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Author(s)

Individual Session

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

Author(s): David Montani
Materials from this session:

Download

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 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
(ABN 45 008 392 372 (PRV14016))

("TTI")

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

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Property Capital Gains Tax (CGT) 2019

Share this page