Published on 15 Feb 05
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers the following topics:
- buy and sell off the plan - revenue or capital?
- timing of taxation CGT, revenue, trading stock
- put and call options
- valuation of trading stock
- mixed development - strategies
- PPR exemption and back lot development.
Current at 24 May 2009
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Current at 09 March 2005