Published on 17 Oct 03
by TASMANIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- trading stock v capital distinction
- allocation of service expenses to trading stock cost
- trading stock arbitrage by using a captured construction entity
- acceleration of construction costs
- selection of development vehicle
- restructures and land partitions
- stamp duty
- serviced apartment depreciation phenomena and ATO crackdown.
Current at 15 June 2011
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