Profiting from country property: Exploitation of rights

Damien Lockie

Profiting from country property: Exploitation of rights

Damien Lockie

Faculty of Law

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-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 language	English
Title of host publication	Proceedings of the 27th National Convention
Publisher	The Tax Institute
Pages	1-35
Number of pages	35
Publication status	Published - 2012
Event	Tax Institutes 27th National Convention - Canberra, Australia Duration: 14 Mar 2012 → 16 Mar 2012

Conference

Conference	Tax Institutes 27th National Convention
Country/Territory	Australia
City	Canberra
Period	14/03/12 → 16/03/12

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https://www.taxinstitute.com.au/convention-papers/profiting-from-country-property-exploitation-of-rights-paper

Cite this

@inproceedings{7412f966b7da48b7a3e1dda399f99218,

title = "Profiting from country property: Exploitation of rights",

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 {\textquoteleft}farm asset{\textquoteright} 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{\textquoteright}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.",

author = "Damien Lockie",

year = "2012",

language = "English",

pages = "1--35",

booktitle = "Proceedings of the 27th National Convention",

publisher = "The Tax Institute",

note = "Tax Institutes 27th National Convention ; Conference date: 14-03-2012 Through 16-03-2012",

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T1 - Profiting from country property: Exploitation of rights

AU - Lockie, Damien

PY - 2012

Y1 - 2012

N2 - 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.

AB - 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.

M3 - Conference contribution

SP - 1

EP - 35

BT - Proceedings of the 27th National Convention

PB - The Tax Institute

T2 - Tax Institutes 27th National Convention

Y2 - 14 March 2012 through 16 March 2012

ER -

Profiting from country property: Exploitation of rights

Abstract

Conference

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Cite this