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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2020 Tax and Property NTAA guide for property developers
Tax issues when holding land as trading stock
This section of the seminar notes we take a look at tax issues when holding land as trading stock. In more detail:
• How is land held as trading stock valued?
• What is the cost of land held as trading stock?
• Starting and ceasing to hold property as trading stock