Property Miscellaneous 2021

Dodging the property ownership landmines

Source: National

Published Date: 25 Feb 2021


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This podcast covers:

  • Subdividing, flipping', mere realisation, change of purpose
  • Revenue v capital dichotomy
  • The recently enacted vacant land changes that deny deductions for holding costs
  • The recently enacted main residence exemption changes affecting non-residents
  • Recent developments impacting on the active asset test in the small business CGT concessions.

Individual Session


  • Published By: Thomas Aitkenhead
  • Published On:25 Feb 2021
  • Took place at:Palazzo Versace, Gold Coast

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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.

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Property Miscellaneous 2021

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