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Revenue vs capital - More relevant than ever paper

Published on 14 Mar 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • why is the revenue vs capital distinction important?
  • the approach
  • would today’s outcome differ from the past?
  • practical lessons
  • what if I get it wrong?

Author profile:

Author Photo - Paul BANISTER
Paul BANISTER
Current at 28 June 2011 Click here to expand/collapse more articles by Paul BANISTER.
 

 

This was presented at 27th National Convention .

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ATO approach to dispute resolution

Author(s):  Deborah HASTINGS

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Commissioner's address

Author(s):  Michael D'ASCENZO

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Board of Taxation update

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Tax and the Constitution

Author(s):  The Hon Robert French, AC

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