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Income tax & CGT in property paper

Published on 27 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • introduction
  • the distinction between revenue & capital:
    • the ATO view & enterprise
    • the ATO View – TR 92/3 & TD 92/161
    • the view of the courts
    • income tax implications where the sale of property is on revenue account
    • income tax implications where the sale of land is on capital account.

Author profile:

Scott McGill CTA
Scott McGill, CTA, is a Partner at Pitcher Partners Sydney where he focuses on taxation, business, structuring and succession issues for a wide range of clients. Scott also heads the property industry speciality in the Sydney practice working with small and large developers, retirement villages/aged care and investors. Scott has extensive experience in income tax, GST and state taxes from both his time in public practice as well as the ATO, and has a reputation for achieving commercial outcomes on complex issues. Current at 19 October 2016 Click here to expand/collapse more articles by Scott MCGILL.
 

This was presented at SME Property Masterclass.

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Panel session

Author(s):  Chris ARDAGNA,  Martin BOOTH,  Scott MCGILL,  Andrew RIDER,  Todd Want

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