Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- revisit the key concepts - capital v revenue:
- history and established precedent
- trends in cases & ATO approach
- consideration of enterprise?
- business or not?:
- trading stock or not - issues & practicalities
- what if I make a loss?
- practical considerations:
- moving from capital to revenue
- identifying and preserving capital gain
- issues & Interaction with GST.
Current at 21 March 2012
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