Dealing (or trading) in land
Parsons, G.
Dealing (or trading) in land - 1990 - Property Management 8(1) 1990, 34-39(6) .
Introduces the property manager to the way in which the courts have analysed the objectives of owning property by reference to the `badges of trade` ie a set of principles established from numerous cases on the issue of whether a person had been dealing in land or not for taxation purposes. (Based on journal abstract)
CASE LAW
INCOME AND CORPORATION TAXES ACT 1988
MASON V MORTON
Dealing (or trading) in land - 1990 - Property Management 8(1) 1990, 34-39(6) .
Introduces the property manager to the way in which the courts have analysed the objectives of owning property by reference to the `badges of trade` ie a set of principles established from numerous cases on the issue of whether a person had been dealing in land or not for taxation purposes. (Based on journal abstract)
CASE LAW
INCOME AND CORPORATION TAXES ACT 1988
MASON V MORTON