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Advising clients on whether their property realisation/development is income or capital paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 18 Sep 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • case law principles & other guidance
  • profit-making undertaking vs carrying a business
  • timing of taxing points
  • ceasing to hold land on capital account
  • ceasing to hold land on revenue account
  • managing your risks as the advisor
  • managing risks in ATO reviews and audits.

 

 

 

 

 

 

Author profile

David Montani CTA
David Montani, CTA, is National Head of Technical Tax – Private Enterprise at Grant Thornton. He has over 30 years’ experience in specialist tax advisory, and is the author of Tax Wars: The bluster, bulldust and bedlam behind Australia’s tax reform gridlock. - Current at 13 April 2026
Click here to expand/collapse more articles by David Montani.

 

This was presented at Property Day .

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Individual sessions

Application of state taxes for property investment and development in WA

Author(s):  Claire Baggott,  Jesslyn Rosair

Materials from this session:

Contemporary property structuring

Author(s):  Ron JORGENSEN

Materials from this session:

Advising clients on whether their property realisation/development is income or capital

Author(s):  David Montani

Materials from this session:

Capital gains tax: Non-resident issues

Author(s):  Daniel ROMANO,  Gabrielle Bourke

Materials from this session:

The landed gentry: Property as an estate asset

Author(s):  Antony BARRIER

Materials from this session:

Further details about this event:

 

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