Employee share schemes Primary production State taxes

March bi-monthly tax update

Source: South Australia

Published Date: 25 Mar 2014


This presentation covers:

  • Nelson v Commissioner of Taxation [2014] FCA 57 (11 February 2014)
  • considerations
  • definition of business – Section 995-1 primary production business
  • taxation ruling 97-11
  • taxation determination 2014-7
  • the Commissioner’s ruling
  • guide to land holder provisions
  • GST & property.

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Employee share schemes Primary production State taxes Payroll tax Land tax Income tax 2014

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