QB 19/14
Issued
29 Aug 2019

Income tax – When does the business premises exclusion in s CB 19 apply to preclude land sales from being taxed under ss CB 6 to CB 11?

This Question We’ve Been Asked explains when the s CB 19 business premises exclusion applies to sales of land that would otherwise be taxable under s CB 6 to s CB 11 of the land taxing provisions.