The seminar provides a look at transitional issues with the new income tax ruling TR 2002/14, treatment of retirement village on acquisition and disposal, distinguishing between a resident's loan and a lease premium, sinking funds and capital replacement funds, impact of the changes on compliance with the Retirement Villages Act 1987, practical implementation and brief identification of the GST issues.
Major tax issues outline: emphasis on changes in new Ruling
Author(s):
Tom Meredith
Materials from this
session:
Outline of legal issues arising from changes
Author(s):
Julia Sweeney
Materials from this
session:
Outline of accounting issues arising from changes
Author(s):
Greg Martin
Materials from this
session:
Retirement villages: case studies
Author(s):
Julia Sweeney
,
Greg Martin
,
Tom Meredith
Materials from this
session:
Details
- Published On:28 Nov 2002
- Took place at:Enterprise House, Unley
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research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tags
2002
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