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Revenue vs capital more relevant than ever presentation


This presentation covers:

  • why the revenue v capital distinction is important:
    • the approach
    • background
    • decision tree
    • losses & outgoings and the capital exception
    • what does TD 2011/21 mean?
  • would today's outcome differ from the past?
  • practical lessons
  • what if I get it wrong?

Author profile:

Author Photo - Paul Banister CTA
Paul Banister CTA
Paul Banister, CTA, is a Chartered Accountant and a Partner at Grant Thornton, leading their tax division in Brisbane. He has over 30 years’ experience working with clients to help them navigate through complex and potentially risky tax and commercial issues. His expertise includes domestic and international tax planning, transaction advisory and support, superannuation structuring and advice, succession planning and estate planning. Paul has presented at many professional and business forums, both in Australia and internationally. He is a contributing author to Thomson Reuter’s Financial Planning Handbook. Paul is also the recipient of The Tax Institute’s SME Tax Adviser of the Year Award for 2016. Current at 08 September 2016 Click here to expand/collapse more articles by Paul BANISTER.

This was presented at 27th National Convention.

Get a 20% discount when you buy all the items from this event.

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Commissioner's address

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Board of Taxation update

Author(s):  Chris JORDAN

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Tax and the Constitution

Author(s):  The Hon Robert French, AC

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