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The distinction between capital and revenue and its continuing relevance to tax matters paper


This paper covers:

  • the concepts of income and capital and their relevance today
  • income side
  • deductions side
  • Division 6 side.

Author profile:

Author Photo - Richard Edmonds CTA
Justice Richard Edmonds CTA
Justice Edmonds was appointed to the Federal Court of Australia in May 2005. At that time he was a practising Barrister at the New South Wales Bar. He graduated from the University of Sydney with a Bachelor of Arts and Master of Laws. After 15 years in practice as a Solicitor, he was called to the New South Wales Bar in 1985. He was appointed Senior Counsel in 1995. Current at 13 September 2011 Click here to expand/collapse more articles by Richard F EDMONDS.

This was presented at 25th National Convention.

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Bamford v Federal Commissioner of Taxation

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TOFA ATO impacts

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The capital v revenue distinction for labour costs

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