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.
Marc is a Senior Manager in KPMG Brisbane's tax practice. He has over eight years tax consulting and compliance experience. Since joining KPMG, Marc has gained significant experience in various industries including property and construction, retail, and mining. Marc currently advises various property and construction clients including FKP Limited and Hitachi Ltd. Current at 05 January 2005
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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