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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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