Provide Full answer with legislative and case authority as required.

Question 2 Suveer is a farmer with 15 hectares of land. He inherited the land from his father in 1989 Since then, he has grown oranges on the land. The farm has gradually been surrounded by urban development and, in 2018, following complaints from the neighbours about pesticides, he decides to sell the land. In July 2020, Suveer entered into a contract with a consulting engineer and surveyor who prepared a subdivision plan and who applied to the local council for rezoning, Suveer was not directly involved in the plan or the rezoning, which was granted by the council in September 2020, Following the development, the land went on sale in May 2021 and 5 blocks were sold by the end of June 2021 for $200,090 each Required: Advise Suveer as to his tax liability. Where appropriate support your answer with legislative authority and case authority 20 marks