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Current issues in property development: Draft ruling TR 95/D15

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Published on 17 May 96 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper discusses the issues raised in draft Taxation Ruling TR/D15 which deals with the taxation treatment of land acquired as trading stock, i.e. purchased for the purpose of developing, subdividing and selling the land

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Tom MEREDITH
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This was presented at 1996 Western Australian Annual State Convention .

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