Published on 18 Oct 05
by TASMANIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- application of CGT (Part IIIA)
- Sections 160P(6)/(7) and pre-CGT acquired land
- Section 25A
- Section 25
- mere realisation or profit-making scheme
- accounting for profit
Jonathan is a former National President of the Taxation Institute of Australia and has extensive knowledge of State and Federal taxation legislation. Jonathan was appointed by the WA Treasurer, the Hon Eric Ripper, to chair the Reference Committee of the recently concluded State Tax Review, intended to build upon tax reforms arising out of the 2001-2003 Business Tax Review.
Current at 21 September 2007
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