#119 – Change of Purpose of a Duplex Build

Video Length: 00:11:22

A duplex originally intended as a long-term investment is now being partly sold — does the sale remain on capital account (CGT) or become a development activity triggering GST?

The analysis centres on intention, change of circumstances, and whether the activity crosses into an enterprise. It also raises practical ATO risk, particularly where facts and behaviour need to support the taxpayer’s position.

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