Irregular receipts, water rights, and compulsory acquisitions – Tax implications for regional clients
Published Date: 9 Oct 2025
This session explores tax issues arising from irregular receipts tied to agricultural assets, including water rights, TARP considerations, and associated rights such as gravel, soil, and biodiversity credits. It also addresses federal and state compulsory acquisitions of agricultural land, focusing on the application of CGT relief, small business concessions, and valuation challenges—particularly in regions affected by wind farm developments. Designed for practitioners advising on complex rural asset transactions, this session provided practical insights into navigating tax and valuation complexities in evolving regional landscapes.
Individual Session
Details
- Published By: David Hall CTA
- Published On:9 Oct 2025
- Event Name:Regional Masterclass
- Session Name:Irregular receipts, water rights, and compulsory acquisitions – Tax implications for regional clients
- Listen Time:1+ hour
- Took place at:Mineral Springs Hotel & Online
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page