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Property Online Series - Part 3: Vacant land rules
Published on 28 Sep 2020 | Took place at Online, National
Recent vacant land cases have demonstrated that various client scenarios will straddle the fence on whether an asset has direct functional relevance to the carrying on of a business and also if unimproved land qualifies as an active asset for tax purposes. This session covered the recent cases and numerous requirements for practitioners to consider.
Individual sessions
Vacant land rules
Author(s):
Seema MISHRA
This presentation covers:
Materials from this session:
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