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  Property Miscellaneous 2020

Vacant land rules

Source: National

Published Date: 28 Sep 2020

 

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This video covers:
  • rules apply from 1 July 2019
  • limit the deductibility of land related holding and financing costs for certain taxpayers that hold vacant land
  • implications for CGT cost base
  • Eichmann v Commissioner of Taxation [2020] FCAFC 155 Full Federal Court Decision of 17 September 2020.

Individual Session

Vacant land rules

Author(s): Seema Mishra CTA
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