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A climate of change - working asset deductions

A climate of change - working asset deductions

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Published on 03 Aug 00 by THE TAX INSTITUTE

Over time, there has been a perceptible movement towards recognition that it is the individual circumstances of the taxpayer, rather than wider issues of possible use, which should be the basis of the deduction entitlement. So, for the individual the self assessment option will be the essential part of their tax compliance obligations. This is a paper presentation.

Author profile

David Russell CTA-Life

David was admitted as a solicitor in 1974 and was called to the Bar in 1977. He was appointed Queen’s Counsel in 1986. David has lectured and written extensively on taxation related topics in Australia and overseas. David is a Barrister, Wentworth Chambers. - Current at 01 October 2014

More by David RUSSELL

Are tax havens dead? paper - 18-March-2015
Is Australia becoming a sovereign tax risk? paper - 02-May-2013
The so-called “carbon tax”: Is the law a law with respect to taxation? - 01-October-2012
Some aspects of administrative penalties under the Taxation Administration Act 1953 - 01-August-2012
A return to sovereign risk - 01-July-2012
Tax and climate change – New horizons for tax practitioners paper - 16-May-2008
Tax & climate change – New horizons for tax practitioners paper - 13-April-2008
Tax and climate change – new horizons for tax practitioners - 01-June-2007
Litigating with the ATO – What You Need to Know paper - 25-May-2007
Managing tax disputes paper - 13-October-2005
Sir Harry Gibbs - 01-August-2005
The Chancellor's Foot and the Commissioner's Nose seminar paper - 29-June-2004
Transfer Pricing - Recent Australian Developments - 27-February-2004
A view from the front seat - 01-October-2001
Capital Allowances - 18-May-2001
The profits first rule - 15-February-2000
Small business rollover and exemption provisions - 24-October-1999
What is the future of the Income vs Capital distinction? - 09-September-1999
Superannuation - 15-June-1999
Tax Law Improvement Project - 30-May-1997
Substance versus form: the ATO approach: 2 - 19-March-1997
Trends in deductible expenses paper - 28-September-1995

Click here to expand/collapse more articles by David RUSSELL.

This was presented at Riding out the storm .

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