Published on 25 Oct 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- ABN, GST, income tax, course of furtherance of an enterprise/profit making activity
- dual intention (develop a number of investment properties but decide to keep one)
- main residence exemption
- interaction between principal place of residence exemption under the Land Tax Act and the main residence exemption under ITAA 1997 (especially when main residence is a 'trust').
Current at 18 January 2012
Click here to expand/collapse more articles by Noel BEHARIS.