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Revenue v Capital - What happens when the intended use of property changes? paper

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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 12 Oct 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • change of intention – Property overview 
  • income tax treatment of sale of property
  • trading stock changes
  • vacant land and denial of deductions
  • changes to your main residence
  • GST & change of use.

Author profile

Sian Sinclair
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Revenue v Capital - What happens when the intended use of property changes?

Author(s):  Sian Sinclair

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