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Income tax for property development presentation


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:

Timothy Poli ATI
Tim is a Partner with the specialist tax law firm, Robson Hayes Poli Legal. His clients range from individuals to listed public companies and he provides advice regarding all Commonwealth and State taxes, ATO audits, tax litigation and business structures / restructuring. He represents and appears for clients in the Administrative Appeals Tribunal and all State and Federal courts across a variety of tax and superannuation related matters from Part IVC tax proceedings to tax prosecution matters. He is admitted as a barrister and solicitor of the Supreme Court of Western Australia and the High Court of Australia. Tim was named the Tax Institute’s Emerging Tax Star in 2016. Current at 20 September 2016 Click here to expand/collapse more articles by Tim Poli.

This was presented at 2014 Property Day.

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

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