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Income Recognition for Property Developments

Income Recognition for Property Developments

Daniel TaborskyNathan White
With Daniel Taborsky and Nathan White
1 hour CPD
Difficulty: ADVANCED

Explore income recognition for property developments under PCG 2026/D2, including key insights from the Morton decision.

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Monday 17 August 2026
Ended
Online via Zoom

Explore income recognition for property developments under PCG 2026/D2, including key insights from the Morton decision.

In this session, we cover:

  • Overview of the key legal principles relevant to determining whether development gains will be taxed on revenue or capital account, illustrated by a discussion of the recent Morton case 

  • Differences between time of derivation of income for revenue vs capital profits

  • Discussion of TR 2018/3 and PCG 2026/D2