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Tax cases: Eichmann and storing on vacant land

Published on 01 Mar 20 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

How much use of an asset is needed before it becomes an active asset for the CGT small business concessions?

Author profile

Michael Norbury CTA
Michael has over 25 years experience in the areas of commercial law, revenue law (income tax, state taxes, GST, international tax), and estate planning. As an accomplished practitioner in the commercial area, Michael advises clients on an array of matters relating to taxation and revenue and general commercial issues in industries, including retail, energy, manufacturing and telecommunications. Michael is a member of The Tax Institute's Victorian State Taxes Subcommittee. After more than 10 years at Madgwicks, Michael is a Partner at Norbury Lawyers. - Current at 04 September 2019
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