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Income tax and CGT - In the real world paper

Published on 15 Feb 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper reviews a number of the practical problems, related to income tax and CGT, that all practitioners need to be aware and consider, including:

  • we all know about the income/capital distinction but, in practice, when can taxpayers claim capital treatment?
  • claiming the Div 152 small business concessions in connection with real property developments? 
  • joint venture issues (including using unit trusts to hold & develop real property)
  • capital works/depreciable assets/fixtures.

Author profile

Simon How CTA
Simon is a tax consulting partner at Bentleys SA. Simon provides specialist taxation advice with a focus on clients in the SME & International market. Simon regularly provides advice on tax aspects of deals, structuring and restructuring groups with a particular focus on tax consolidation and CGT outcomes. Simon has over 23 years experience in public practice and with the ATO and is a regular contributor to the Taxation Institute and other relevant bodies. - Current at 11 December 2020
Click here to expand/collapse more articles by Simon HOW.

 

This was presented at South Australian 6th Annual Property Day .

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