Published on 25 Oct 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- ABN, GST, income tax, course of furtherance of an enterprise/profit making activity
- dual intention (develop a number of investment properties but decide to keep one)
- main residence exemption
- interaction between principal place of residence exemption under the Land Tax Act and the main residence exemption under ITAA 1997 (especially when main residence is a 'trust').
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the
legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992
as a litigator in their insurance litigation division. For the last 14 years since leaving
Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and
his current employer in varying tax technical roles. Areas of expertise include corporate
and international taxation, taxation of large private enterprises, high wealth individuals
and defending tax audits.
- Current at
15 September 2011