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SA Essential Tax Session 4 | Property - Intention and Change of Intention

Wednesday, 25 September 2019 - 8:00 AM to
Wednesday, 25 September 2019 - 9:30 AM
Wallmans Lawyers Level 5/400 King William Street, Adelaide, SA Australia

Registration Time: 07:45:00 AM

Member Price: $80.00

Non Member Price: $95.00

CPD hours:1.50

The confusing path to the revenue/capital distinction in property is regularly misunderstood. The session will cover:

  • What happened to “profit making undertaking or scheme”? Does it still exist in TR 92/3 & 4?
  • How does TR 92/3 & 4 work in practice with property?
  • Is the scope narrowing and must you be in “business”?
  • Does “enterprise” change the dynamic?
  • Recent cases in that direction and application to property dealings.
  • What is the ATO view?
  • Revisit the factors in determining revenue/capital for property with practical examples.

Realistic worked case study examples will be used to demonstrate the practical application of principles above.


Stephen Heath, CTA, Wallmans Lawyers
Stephen Heath, CTA, is a Partner in the Taxation & Revenue section of Wallmans Lawyers, with his principal practice areas being superannuation and tax. He also works on general commercial matters with a focus on tax planning, business structuring and insurance. Steve is a recent past member of The Tax Institute’s State Council and National Council.

Tom Wallace, CTA, Wallmans Lawyers
Tom Wallace, CTA, is a Senior Associate in Taxation & Superannuation section of Wallmans Lawyers. Tom provide advice on trusts, restructures, transactions, stamp duty, indirect taxes, superannuation and asset protection. He drafts various commercial documents flowing from that advice, as well as providing advice across a broad range of commercial matters.