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Realisation of long term land holdings by development - revenue vs capital paper


Matters covered in this paper include:

  • income vs. capital distinction
  • business of development vs. mere realisation
  • change of intention
  • land as trading stock.

Author profiles

Stephen Healey CTA-Life
Photo of author, Stephen HEALEY Steve is a Director and Partner with RSM Australia and leads the firm’s tax business in Queensland. He has in excess of 27 years professional experience advising some of Queensland’s largest listed and government-owned entities and transactions in addition to advising many privately owned enterprises. Steve has been involved with The Tax Institute for many years. He was National President of the Institute in 2015, is a past Queensland State Chairman and is a member of the Queensland State Council. Steve is also a member of the Advisory Panel to the Board of Taxation. - Current at 26 May 2020
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Saxon Rose CTA
Saxon Rose FTIA is a Principal in Deloitte’s Tax Services Division. Saxon commenced practice in 1999, the year the Ralph Reforms to Business Taxation commenced and has developed a real insight and understanding into how those successive waves of reform have impacted corporates in Australia. Saxon has extensive experience in tax planning and structuring, due diligence work, capital raisings and returns, corporate reconstructions, mergers, acquisitions and investments. - Current at 01 August 2008
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This was presented at Property Intensive .

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Author(s):  Glenn RUSSELL

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