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Income tax and CGT presentation

Published on 27 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • revisit the key concepts – capital v revenue:
    • history and established precedent
    • trends in cases & ATO approach
    • consideration of enterprise?
  • business or not?:
    • trading stock issues & practicalities
    • not trading stock – how does that work?
    • what if I make a loss?
  • practical considerations:
    • moving from capital to revenue
    • identifying and preserving capital gain.

Author profile:

Scott MCGILL
Current at 21 March 2012 Click here to expand/collapse more articles by Scott MCGILL.
 

This was presented at SME Property Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions





Panel session

Author(s):  Chris ARDAGNA,  Martin BOOTH,  Scott MCGILL,  Andrew RIDER,  Todd Want

Materials from this session:

Further details about this event:

 

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