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Primary production assets - the issues presentation

Published on 15 Nov 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers disposals, including:

  • exercise of options
  • standing timber
  • tradeable water rights
  • fishing licences and quotas
  • improvement to land, including tenants' fixtures
  • co-operatives and mutuals
  • sub-divisions of rural land
  • capital allowances.

Author profile:

Marc Desmarchelier CTA
Marc is a Chartered Accountant based on the Sunshine Coast, and is a Fellow of the Taxation Institute. He also holds a Masters of Business Administration from the University of Sydney, an Advanced Diploma from the Australian Institute of Company Directors and is a member of the Australian Graduate School of Management, amongst others. Marc is an experienced presenter for the Taxation Institute and is also a published author of various articles. Current at 16 September 2005
 

This was presented at Pertinent Tax Issues for Primary Producers.

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