| 000 | 00832cab a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS57401 | ||
| 008 | 090401t1997 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u79998 | ||
| 041 | _aeng | ||
| 245 | _aLand dealing - an alternative to Capital Gains tax? | ||
| 260 | _c1997 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v12(7) July 1997, 52-53(2) |
||
| 520 | _aConsiders 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. | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aFARM LAND | ||
| 650 | _aINCOME TAX | ||
| 650 | _aINTENTION | ||
| 650 | _aPROFIT | ||
| 650 | _aPROPERTY TRANSACTIONS | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c29/07/1997 | ||
| 999 |
_c50348 _d50348 |
||