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Capital v income dichotomy when profit making by sale not as profitable as first thought! paper

Published on 26 Oct 16 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • taxation of profits on the aale of land: the general principles
  • carrying on a business
  • profit-making by sale
  • section 15-15.

Author profile

Leigh Baring CTA
Leigh has been a Partner in the Maddocks tax and revenue practice group for over 15 years. He has extensive experience in advising corporates, high net worth individuals, accountants and financial advisers on all areas of taxation law. Leigh regularly provides advice on structuring of businesses and transactions, mergers and acquisitions, corporate reorganisations and distributions, sale of businesses, demergers, capital raisings, joint ventures and property developments, international tax (both inbound and outbound), succession planning and liquidations. His advice covers both direct and indirect tax considerations. - Current at 03 July 2014
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This was presented at 2016 Vic Property Intensive .

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