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Vacant land rules video


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Member Price: $99.00
Non Member Price: $121.00

Publication date: 28 Sep 20 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This video covers:

  • rules apply from 1 July 2019
  • limit the deductibility of land related holding and financing costs for certain taxpayers that hold vacant land
  • implications for CGT cost base
  • Eichmann v Commissioner of Taxation [2020] FCAFC 155 Full Federal Court Decision of 17 September 2020.

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Vacant land rules
Author(s):  Seema MISHRA

Author profile

Seema Mishra CTA
Seema is a taxation lawyer based in Sydney and has extensive experience in practising taxation law in the areas of income tax, GST and state taxes. Seema has worked across a range of industries, with a particular focus on the property and construction, government, funds and financial services sectors. She has advised domestic and multi-national organisations in relation issues including the direct and indirect tax implications of establishing business operations in Australia, cross-border considerations, property sale agreements and collective investment vehicles. She is also involved in class ruling and private ruling applications, Australian Taxation Office and State Revenue Office audits and objections. - Current at 04 August 2020
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