This highly practical webinar considers income tax issues relevant to property investors. Key issues addressed include the application of the 10-year bright-line test (including what constitutes a “new build”, when rollover relief may apply, and how the new main home exclusion applies), the new interest limitation rules (including the phase-out rules and when rollover relief may be available), the residential rental property loss ring-fencing rules, tainting by association and tainted capital gains.
Accountants, tax lawyers, property lawyers and others who advise clients on land transactions.
Stephen Tomlinson, Principal, Tomlinson Law.
1.5 CPD Hours