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Income tax for property development presentation

Published on 18 Sep 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the distinction between the sale of land on capital account and the sale of land on revenue account discussing:
    • the Full Federal Court decision in August & Anor v FC of T [2013] ATC 20-406
    • The High Court decision in FCT v Myer Emporium Ltd (1987) 163 CLR 199
  • the treatment of land as trading stock and the application of CGT event K4
  • some lesser known concessions which can extend the CGT main residence exemption.

Author profile:

Tim Poli

Click here to expand/collapse more articles by Tim Poli.
 

This was presented at 2014 Property Day .

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