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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

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

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