Profiting from country property: Exploitation of rights

Damien Lockie

Research output: Chapter in Book/Report/Conference proceedingConference contributionResearchpeer-review

Abstract

Against this background of emerging new uses of farm land, this paper addresses taxation consequences arising for a taxpayer from particular forms of exploitation of the ‘farm asset’ including rights attached to the farm land. Of course, the topic of the proper income (including capital gains) treatment of the proceeds received by a taxpayer from the exploitation of rights is much broader than its application to the issues facing Australia’s rural sectors. As appropriate though, this paper will draw on foundational and emerging concepts in tax law as they apply to the topics addressed in this paper.
Original languageEnglish
Title of host publicationProceedings of the 27th National Convention
PublisherThe Tax Institute
Pages1-35
Number of pages35
Publication statusPublished - 2012
EventTax Institutes 27th National Convention - Canberra, Australia
Duration: 14 Mar 201216 Mar 2012

Conference

ConferenceTax Institutes 27th National Convention
CountryAustralia
CityCanberra
Period14/03/1216/03/12

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