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Published on 10 Sep 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper gives a comparative analysis illustrated through examples of selected income tax (including CGT), GST, Victorian and Tasmanian stamp duty and land tax consequences of 'property development' and 'property investment' effected by an individual, partnership, trust, company or joint venture. The examples consider:
- consequences of purpose on acquisitions
- consequences of changes of purpose
- consequences of changes of structure
- use of losses from development costs and negative gearing
- access to the CGT discount, small business concessions and main residence exemption
- application of the land rich provisions.
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