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 How, CTA, is a Director in Corporate Tax at KPMG with over 20 years’ experience in advising a wide range of clients through KPMG and previously at the ATO. He has a particular interest in private group tax issues, international transactions, M&A and property related tax issues.
- Current at
22 January 2018