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Advising clients on whether their property realisation/development is income or capital paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Sep 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • case law principles & other guidance
  • profit-making undertaking vs carrying a business
  • timing of taxing points
  • ceasing to hold land on capital account
  • ceasing to hold land on revenue account
  • managing your risks as the advisor
  • managing risks in ATO reviews and audits.

 

 

 

 

 

 

Author profile

David Montani CTA
David is Nexia Australia’s National Tax Director, providing tax technical and strategic support to Nexia offices across Australia. Prior to commencing this role in 2019, David had 26 years of experience in taxation and business advisory, with the last 15 years in specialist taxation consulting, leading Nexia Perth's Tax Consulting Division. Particular areas of specialty include business restructures, property transactions, Capital Gains Tax, Division 7A and business sales. David's approach is to deliver solutions-based outcomes that assist clients in making important decisions concerning their businesses. - Current at 22 October 2020
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This was presented at Property Day .

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

Individual sessions

Application of state taxes for property investment and development in WA

Author(s):  Claire Baggott,  Jesslyn Rosair

Materials from this session:

Contemporary property structuring

Author(s):  Ron JORGENSEN

Materials from this session:

Advising clients on whether their property realisation/development is income or capital

Author(s):  David Montani

Materials from this session:

Capital gains tax: Non-resident issues

Author(s):  Daniel ROMANO,  Gabrielle Bourke

Materials from this session:

The landed gentry: Property as an estate asset

Author(s):  Antony BARRIER

Materials from this session:

Further details about this event:

 

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