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