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Law Council of Australia

Business Law Section

Tax consequences on sales of small scale land subdivisions

The Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee) has made a submission to the Australian Taxation Office (ATO) in relation to tax consequences on sales of small scale land subdivisions.

The Committee was asked to provide the ATO with additional examples to supplement the recently published webpage on the “Tax consequences on sale of small scale land subdivisions”. We have not commented on the information nor on the examples published by the ATO on the webpage.

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