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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 23 May 2017
Click here to expand/collapse more articles by Saxon ROSE.
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 23 May 2017
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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