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 1 August 2008 Current at 02 October 2008
Click here to expand/collapse more articles by Saxon ROSE.
Stephen Healey is a Tax Partner with Deloitte and, for more than 15 years, has been advising a broad range of clients operating in a wide range of industries on most matters pertaining to corporate taxation. He has significant experience in advising on most areas of Australian income tax law and has advised on many transactions, both domestically and internationally. Stephen was appointed a National Councillor of the Taxation Institute in September 2008 and is a member of the Queensland State Council, in respect of which he was State Chairman in 2005.
Current at October 2008
Click here to expand/collapse more articles by Stephen HEALEY.
Further details about this event: