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Taxation of non-primary production receipts paper

Published on 09 Jun 21 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers an update on the current state of play in this area and consider the taxation of some of the more common non-primary production receipts that practitioners may encounter.

Author profile

Thomas Delany CTA
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCPA, FIPA, Chartered Accountant, Tax Agent and a Chartered Tax Adviser. - Current at 12 November 2018
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