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Realisation of long term land holdings by development - revenue vs capital paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 22 Jul 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Matters covered in this paper include:

  • income vs. capital distinction
  • business of development vs. mere realisation
  • change of intention
  • land as trading stock.

Author profiles

Stephen Healey CTA-Life
Photo of author, Stephen HEALEY Steve Healey, CTA (life) is a Director and Partner with RSM Australia and leads the firm’s tax business in Queensland. He has in excess of 27 years professional experience advising some of Queensland’s largest listed and government-owned entities and transactions in addition to advising many privately owned enterprises. Steve has been involved with The Tax Institute for many years. He was National President of the Institute in 2015, is a past Queensland State Chairman and is a member of the Queensland State Council. Steve is also a member of the Advisory Panel to the Board of Taxation. - Current at 10 July 2023
Click here to expand/collapse more articles by Stephen HEALEY.
Saxon Rose CTA
Saxon Rose FTIA is a Principal in Deloitte’s Tax Services Division. Saxon commenced practice in 1999, the year the Ralph Reforms to Business Taxation commenced and has developed a real insight and understanding into how those successive waves of reform have impacted corporates in Australia. Saxon has extensive experience in tax planning and structuring, due diligence work, capital raisings and returns, corporate reconstructions, mergers, acquisitions and investments. - Current at 01 August 2008
Click here to expand/collapse more articles by Saxon ROSE.

 

This was presented at Property Intensive .

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Individual sessions

Case study and legal issues in financing

Author(s):  Jenny HUTSON

Materials from this session:

Financing and structuring issues

Author(s):  Trevor PASCALL

Materials from this session:

Realisation of long term land holdings

Author(s):  Stephen HEALEY,  Saxon ROSE

Materials from this session:

Current issues for owners and purchasers of property

Author(s):  Glenn RUSSELL

Materials from this session:

Recent developments in GST for the property industry

Author(s):  Damian WELSHE

Materials from this session:

Further details about this event:

 

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