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

Member Price: Free
Non Member Price: $15.00

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 presentation covers:

  • determining when a gain is on capital account or a revenue profit
  • the different tax treatment between a profit-making scheme and carrying on a business of property development
  • what is included and excluded in calculating a profit
  • the different taxing points
  • what happens when property changes from capital account to revenue account and vice versa
  • managing your risks as the advisor
  • managing risks in an ATO audit.

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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