Published on 18 Sep 14
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
distinguishing capital v revenue
treating land as trading stock and CGT event K4
quirks of the CGT main residence exemption.
Timothy Poli ATI
Tim is a Partner with the specialist tax law firm, Robson Hayes
Poli Legal. His clients range from individuals to listed public companies and
he provides advice regarding all Commonwealth and State taxes, ATO
audits, tax litigation and business structures / restructuring. He represents
and appears for clients in the Administrative Appeals Tribunal and all State
and Federal courts across a variety of tax and superannuation related
matters from Part IVC tax proceedings to tax prosecution matters. He is
admitted as a barrister and solicitor of the Supreme Court of Western
Australia and the High Court of Australia. Tim was named the Tax
Institute’s Emerging Tax Star in 2016. Current at 20 September 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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