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All you need to know about business real property paper

Published on 30 Jul 10 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is business real property?
  • impact of having business real property?
  • elements of the business real property definition - paragraphs 11-39 of SMSFR 2009/1
  • what activities constitute a business?
  • the connection between the property use and the business activity
  • the "wholly and exclusively" threshold
  • examples of business real property
  • common errors when dealing with business real property in SMSF's.

Author profile:

Joshua Walding CTA
Josh is a Director of SJN Chartered Accountants. He specialises in advising family owned SME groups across a wide range of industries in areas such as income tax, employment taxes, business structuring, performance improvement, tax planning, superannuation strategies and succession and estate planning. He also assists clients on preparing a business for sale or purchase and has undertaken various business valuations as part of due diligence processes. Josh has been involved with the Tax Institute's Membership Services Committee since 2013. Current at 02 December 2015 Click here to expand/collapse more articles by Joshua WALDING.
 

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