Published on 10 Sep 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers the following topics:
- structuring (including owners on capital account), developers, special issues for trusts
- other issues including recognition of income from pre sales; retention of stock by developers for investment purposes; profit sharing vs risk participation arrangements; depreciation issues, developments and solutions; and lease incentives.
Current at 11 October 2010
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