Published on 06 Aug 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
revenue v capital
CGT and trading stock
the main residence exemption in the context of property development
a roadmap of the revenue/capital distinction.
Frank Hinoporos CTA
Frank is a Special Counsel in the tax group at Hall & Wilcox Lawyers. His clients include SMEs, high net worth individuals and families and not-for-profit entities. Frank is a member of the Law Institute of Victoria and a Chartered Tax Adviser with The Tax Institute. Current at 21 June 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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