Published on 18 Feb 11
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- history of revenue v capital in property
- planning for the development to manage revenue and capital positions
- interaction with trading stock provisions and issues of timing
- interaction with CGT main residence exemption.
Simon is a tax consulting partner at Bentleys SA. Simon provides specialist taxation advice with a focus on clients in the SME & International market. Simon regularly provides advice on tax aspects of deals, structuring and restructuring groups with a particular focus on tax consolidation and CGT outcomes.
Simon has over 23 years experience in public practice and with the ATO and is a regular contributor to the Taxation Institute and other relevant bodies.
- Current at
11 December 2020