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Income tax and CGT - In the real world presentation

Member Price: Free
Non Member Price: $15.00

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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.

Published on 15 Feb 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation reviews a number of the practical problems, related to income tax and CGT, that all practitioners need to be aware and consider, including:

  • we all know about the income/capital distinction but, in practice, when can taxpayers claim capital treatment?
  • claiming the Div 152 small business concessions in connection with real property developments? 
  • joint venture issues (including using unit trusts to hold & develop real property)
  • capital works/depreciable assets/fixtures.

Author profile

Simon How CTA
Simon How, CTA, is a tax consulting partner at Bentleys SA and chair of the Bentleys national tax group. Simon provides specialist taxation advice with a focus on clients in the SME & International market. Simon regularly provides advice on a broad range of tax issues. Simon has over 28 years experience in public practice and with the ATO. - Current at 14 May 2025
Click here to expand/collapse more articles by Simon HOW.

 

This was presented at South Australian 6th Annual Property Day .

Get a 20% discount when you buy all the items from this event.

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Unit trusts - The optimal vehicle for property acquisition?

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Land tax - Lessons learnt from "epic fails'

Author(s):  Andrea MELILLO

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Income tax and CGT - In the real world

Author(s):  Simon HOW

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GST - In the real world

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Main residence and CGT

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Stamp duties - Here to stay

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Further details about this event:

 

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