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.
Josh is a Director of SJN Chartered Accountants. He specialises in advising family owned SME groups across a wide range of industries in areas such as income tax, employment taxes, business structuring, performance improvement, tax planning, superannuation strategies and succession and estate planning. He also assists clients on preparing a business for sale or purchase and has undertaken various business valuations as part of due diligence processes. Josh has been involved with the Tax Institute's Membership Services Committee since 2013.
- Current at
10 March 2016