Published on 18 Oct 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- depreciation 'plant' in residential properties
- recent cases, rulings and legislation
- First Home Owner Grant cases and implications for the CGT Main Residence
- structuring of sale consideration to optimise tax positions
- distinctions between plant and capital works.
Marco is Director, Taxation Services with PricewaterhouseCoopers.
Current at 16 September 2005