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Water Deductions and the Application of Capital Gains Tax

Published on 01 Feb 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

An analysis of the CGT consequences of disposing land on which there is an improvement of the form of an earth dam or similar structure.

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Thomas Delany CTA
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCPA, FIPA, Chartered Accountant, Tax Agent and a Chartered Tax Adviser. - Current at 12 November 2018
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