Published on 30 Jul 10
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- legislative background
- business real property defined
- elements of definition and linkage to SMSFR 2009/1
- elements of "business"
- connection between property use and business
- the "wholly and exclusively" threshold
- key practical examples from SMSFR 2009/1
- common errors when dealing with business real property.
Current at 07 March 2016
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