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Cyclone Larry and the main residence exemption.

Publication date: 01 May 06 | Source: INTAX

Issue: May 2006

Pages: pp.10-11

Abstract:
The devastating effect of the recent Cyclone Larry in North Queensland raises some important questions about how the main residence exemption provisions - and, in particular, the concessions available under those provisions - apply to homes that have been destroyed or badly damaged by the cyclone.

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Author profiles

Kirk WILSON
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Lachlan Wolfers CTA
Lachlan is the Global Head of Indirect Tax for KPMG, as well as leading the Indirect Tax and Tax Technology practices for KPMG China. As part of his role in KPMG China, Lachlan led KPMG China’s efforts in relation to the VAT reform pilot program in China, including providing advice to various Government agencies in relation to several key aspects of the VAT reforms, including the application of VAT to financial services, insurance, construction and real estate, transfers of a business, as well as other reforms relating to the introduction of Advance Rulings in China. Previously he was a partner of KPMG Australia for over 11 years as the head of Indirect Tax in Sydney, and the National head of Tax Controversy services for KPMG Tax Lawyers Pty Ltd. Lachlan is also formerly a Director of the Tax Institute. - Current at 30 September 2019
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