Miscellaneous 2005

The accidental developer

Source: Victoria

Published Date: 25 Oct 2005


This presentation covers:

  • ABN, GST, income tax, course of furtherance of an enterprise/profit making activity
  • dual intention (develop a number of investment properties but decide to keep one)
  • main residence exemption
  • interaction between principal place of residence exemption under the Land Tax Act and the main residence exemption under ITAA 1997 (especially when main residence is a 'trust').

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Individual Session

The accidental developer

Author(s): Noel Beharis CTA
Materials from this session:


  • Published By: Noel Beharis CTA
  • Published On:25 Oct 2005
  • Took place at:Leonda by the Yarra, Hawthorn

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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.

The Tax Institute
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Miscellaneous 2005

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