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Income Tax & CGT Components paper

Published on 03 Mar 06 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Topics covered in this seminar paper include:

  • Mere realisation v. property development
  • Other issues involving the capital v. income distinction
  • Main residence exemption - why it is often lost and how to ensure it isn't
  • Practical examples of both large and small "developments" and their tax implications 

Author profile:

Andrew SMITH
Andrew is Principal Tax Consultant with PKF.
Current at 13 January 2005
Click here to expand/collapse more articles by Andrew SMITH.
 

This was presented at Property Intensive.

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