Published on 04 Mar 05
by NORTHERN TERRITORY DIVISION, THE TAX INSTITUTE
Topics covered in this presentation include:
- advantages and disadvantages of commonly used structures
- asset protection: Hanel v O'Neill Case
- utilising revenue and capital losses: trusts v companies
- change of use of property: market value or cost election?
- entry and exit issues
- sales of residential properties
- new and existing residential properties
- rental properties - changes in purposes and Div 129
- impact of Marana Holdings decision
- subdividing and developing property
- income and capital distinction
- MT 2004/D3: New Enterprise Ruling
- ATO audit activity.
Current at 25 June 2009
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