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Current issues in property development: Draft ruling TR 95/D15

Published on 17 May 96 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper discusses the issues raised in draft Taxation Ruling TR/D15 which deals with the taxation treatment of land acquired as trading stock, i.e. purchased for the purpose of developing, subdividing and selling the land

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Tom MEREDITH
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This was presented at 1996 Western Australian Annual State Convention .

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Individual sessions

Banking and finance taxation issues: past, present & future

Author(s):  Russell GARVEY

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Extending the PAYE and SGC provisions

Author(s): 

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Foreign investment funds

Author(s):  Glen BARTON

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Fringe benefits tax - contemporary issues

Author(s):  Peter MOLTONI

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Going out in style: some aspects of estate planning

Author(s):  Colin MUNRO

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Hot off the press: legislation, cases and rulings

Author(s):  Graeme COTTERILL

Materials from this session:

Issues in property development: Draft ruling TR 95/D15

Author(s):  Tom MEREDITH

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Section 108 - deemed dividends

Author(s):  Walter J TIELEMAN

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Trusts and taxation

Author(s):  Ada MOSHINSKY

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