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Subdivide and be (damned) taxed paper

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

Author profile:

Jonathan Ilbery CTA-Life
Jonathan is a former National President of The Tax Institute with extensive knowledge of State and Federal Taxation legislation and over 30 years of experience in advising upon a wide range of commercial transactions. Jonathan is the senior partner in the Perth law firm of Jackson McDonald. His practice focuses upon revenue law and its impact on businesses and individuals. He has extensive experience in representing clients in relation to tax disputes, advising in resolution of those disputes with the Australian Taxation Office and WA Office of State Revenue and in structuring of businesses, trusts and individual affairs to maximise business operations and succession planning while minimising tax imposts (both Federal and State). He has an on-going involvement, as a life member and past President, in The Tax Institute's education programme and an on-going involvement in tax legislation and administration as deputy chair and member of the Law Council's and Law Society's, taxation committees. Current at 01 July 2014 Click here to expand/collapse more articles by Jonathan ILBERY.
 

This was presented at TASMANIAN STATE CONVENTION.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Do judges make tax law?

Author(s):  Justice D Graham HILL

Materials from this session:

Structuring professional partnerships

Author(s):  Ken SCHURGOTT

Materials from this session:

Subdivide and be (damned) taxed

Author(s):  Jonathan ILBERY

Materials from this session:

Some commercial aspects of discretionary and unit trusts

Author(s):  Domenic CARBONE

Materials from this session:

Technical update

Author(s): 

Materials from this session:

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