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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

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 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, with over 20 of those in specialist tax advisory. In his role with GT, David delivers practical tax training, mentors staff, provides tax technical support on significant client engagements, and assists with quality and excellence protocols. - Current at 13 November 2025
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

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Contemporary property structuring

Author(s):  Ron JORGENSEN

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

Author(s):  David Montani

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Capital gains tax: Non-resident issues

Author(s):  Daniel ROMANO,  Gabrielle Bourke

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The landed gentry: Property as an estate asset

Author(s):  Antony BARRIER

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Further details about this event:

 

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