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.
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
Steve CTA (Life) is a partner with Grant Thornton and leads the tax and private advisory service lines for the firm in Australia. He has in excess of 23 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
06 December 2017