Published on 30 Jul 10
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
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.
Joshua Walding CTA
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 02 December 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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