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Agribusiness receipts – Are they assessable and if so, when? presentation

Member Price: Free
Non Member Price: $15.00

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Published on 19 Apr 18 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • recognising, classifying, smoothing, deferring, averaging and distributing a whole range of primary production income streams
  • the taxation of gravel, timber, water sales, mining compensation amounts, easements, carbon sequestration rights and other carbon credit payments, conservation covenant amounts and other abnormal receipts.

 

Author profile

Thomas Delany CTA
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCA, FIPA, Tax Agent, Chartered Tax Adviser and recipient of the 2019 SME Tax Adviser of the Year Award. - Current at 20 March 2023
Click here to expand/collapse more articles by Tom DELANY.

 

This was presented at 2018 Agribusiness Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Restructuring agribusiness – The real world

Author(s):  John Ioannou

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Property ownership in agribusiness

Author(s):  Linda Tapiolas

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Indirect taxes – Holding, selling or transferring agribusiness assets

Author(s):  James PETTERSON

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Self-managed superannuation funds holding agribusiness assets

Author(s):  Neal DALLAS

Materials from this session:

Agribusiness receipts – Are they assessable and if so, when?

Author(s):  Tom DELANY

Materials from this session:

Legal issues in agribusiness

Author(s):  Ari McCamley

Materials from this session:

Advances in agricultural technologies

Author(s):  Craig Baillie

Materials from this session:

Further details about this event:

 

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