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All you need to know about business real property presentation

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.

Author profile:

Joshua WALDING
Current at 07 March 2016 Click here to expand/collapse more articles by Joshua WALDING.
 

 

This was presented at Superannuation Intensive .

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