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

Published on 22 Jul 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE

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:

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 Click here to expand/collapse more articles by Saxon ROSE.
 
Author Photo - Stephen Healey CTA
Stephen Healey CTA
Steve leads the tax practice for Deloitte in Queensland and is a partner in the firm's corporate and international tax division with in excess of 20 years professional experience. Steve has been involved with The Tax Institute for many years, being a past Queensland State Chairman and current Chairman of the National Membership Committee, Queensland State Councillor, and National Councillor where he has also previously occupied the role of National Treasurer. He is currently the 2015 President of The Tax Institute. Current at 18 May 2015 Click here to expand/collapse more articles by Stephen HEALEY.

This was presented at Property Intensive.

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Current issues for owners and purchasers of property

Author(s):  Glenn RUSSELL

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