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Revenue v capital? – That is the question paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 18 Feb 11 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • history of revenue v capital in property
  • planning for the development to manage revenue and capital positions
  • interaction with trading stock provisions and issues of timing
  • interaction with CGT main residence exemption.

Author profile

Simon How CTA
Simon How, CTA is a tax consulting partner at Bentleys SA. Simon provides specialist taxation advice with a focus on clients in the SME & International market. Simon regularly provides advice on tax aspects of deals, structuring and restructuring groups with a particular focus on tax consolidation and CGT outcomes. Simon has 30 years experience in public practice and with the ATO and is a regular contributor to The Tax Institute and other relevant bodies. - Current at 04 May 2026
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This was presented at 4th Annual Property Day .

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Individual sessions

Property market review

Author(s):  Phil Harris

Materials from this session:

Financing and syndication

Author(s):  Steven Simionato,  Alessio Roscio

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Effective property structuring

Author(s):  Tim Murton,  Mathew Ciccarello

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SMSFs - Borrowing

Author(s):  Daniel JENKINSON

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Stamp duty & land tax

Author(s):  Tom Pledge,  Tom Walrut

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Revenue v capital? That is the question

Author(s):  Simon HOW

Materials from this session:

Tax classification of property

Author(s):  Lisa SMITH

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