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