Masterclass 2: When will 'one off' transactions result in ordinary income rather than a capital gain?
19 June 2014
Level 29 Exchange Plaza
2 The Esplanade
Jonathan Ilbery, CTA (Life) will focus your attention on the principles arising from FC of T •v- The Myer Emporium Ltd and the important distinction between derivation of capital verses ordinary assessable income.
When will an arrangement be MORE than a mere realisation of a capital asset in an enterprising fashion?
When will there be a venturing an asset into a profit making arrangement or a business?
What will be the different tax consequence?
The Tax Institute
08 9322 2004
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08 9322 2153