Published on 08 Apr 05
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers the following topics:
- buy and sell off the plan - revenue or capital?
- timing of taxation CGT revenue, trading stock
- put and call options
- valuation of trading stock
- mixed development - strategies
- PPR exemption and back lot development.
This was also presented on 11 May 2005 at 'The All New Margin Scheme' event in Brisbane.
Current at 28 June 2011
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