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Vacant land rules podcast

Member Price: $35.00
Non Member Price: $43.00

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Published on 18 Nov 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This podcast covers:

  • rules apply from 1 July 2019
  • limit the deductibility of land related holding and financing costs for certain taxpayers that hold vacant land
  • implications for CGT cost base
  • Eichmann v Commissioner of Taxation [2020] FCAFC 155 Full Federal Court Decision of 17 September 2020.

Author profile

Seema Mishra CTA
Seema is a taxation lawyer based in Sydney and has extensive experience in practising taxation law in the areas of income tax, GST and state taxes. Seema has worked across a range of industries, with a particular focus on the property and construction, government, funds and financial services sectors. She has advised domestic and multi-national organisations in relation issues including the direct and indirect tax implications of establishing business operations in Australia, cross-border considerations, property sale agreements and collective investment vehicles. She is also involved in class ruling and private ruling applications, Australian Taxation Office and State Revenue Office audits and objections. - Current at 04 August 2020

 

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Vacant land rules

Author(s):  Seema MISHRA

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