Land dealing - an alternative to Capital Gains tax?
Language: English Series: Farm Tax Brief ; 12(7) July 1997, 52-53(2)Publication details: 1997Subject(s): Summary: Considers when income tax and Capital Gains Tax may be incurred on the sale of farm land and property. Illustrates through case law how the taxpayers` intention when initially purchasing the property may be taken into account.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS57401 (Browse shelf(Opens below)) | 1 | Available | 79998-1001 |
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Considers when income tax and Capital Gains Tax may be incurred on the sale of farm land and property. Illustrates through case law how the taxpayers` intention when initially purchasing the property may be taken into account.