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Masterclass 2: When will 'one off' transactions result in ordinary income rather than a capital gain?

Event Date: 
19 June 2014
Time: 
04:30pm
Venue: 
Perpetual Boardroom
Level 29 Exchange Plaza
2 The Esplanade
PERTH

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?

Organiser: 
The Tax Institute
annabarker@taxinstitute.com.au
www.taxinstitute.com.au
08 9322 2004
08 9322 2153
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