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Income tax and CGT - In the real world presentation

Published on 15 Feb 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation reviews a number of the practical problems, related to income tax and CGT, that all practitioners need to be aware and consider, including:

  • we all know about the income/capital distinction but, in practice, when can taxpayers claim capital treatment?
  • claiming the Div 152 small business concessions in connection with real property developments? 
  • joint venture issues (including using unit trusts to hold & develop real property)
  • capital works/depreciable assets/fixtures.

Author profile:

Simon How CTA
Simon How is a Director in Corporate Tax at KPMG with over 18 years’ experience in advising a wide range of clients through KPMG and previously at the ATO. He has a particular interest in private group tax issues, international transactions, M&A and property related tax issues. Current at 05 July 2016 Click here to expand/collapse more articles by Simon HOW.
 

This was presented at South Australian 6th Annual Property Day.

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