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Capital vs income dichotomy
Published on 02 May 02 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses capital vs income dichotomy, with a focus on: the classic position (what the cases say), current cases (has the borderline moved?), renewed relevance of capital vs income, small business CGT concessions, trust issues (Richardson's case), entity tax considerations, TVM matters.
Author profile
Prof Graeme Cooper FTI
Prof. Graeme Cooper, FTI, is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 31 October 2019
This was presented at 37TH SOUTH AUSTRALIAN STATE CONVENTION - "2002 - THE MIRROR IMAGE - A TIME TO REFLECT" .
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Capital vs income dichotomy
Author(s): Graeme S COOPERMaterials from this session:
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GST and property
Author(s): Michael B EVANSMaterials from this session:
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Trust elections
Author(s): Barbie CHIROMaterials from this session:
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CGT rollovers
Author(s): David SPURRITTMaterials from this session:
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Mass marketed schemes
Author(s): Arlene MACDONALDMaterials from this session:
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Achieving investment goals
Author(s): Rhys GEORGEMaterials from this session:
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Great Southern Plantations 2002 Project
Author(s): Neville HILLMaterials from this session:
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Superannuation
Author(s): Bernie O'SULLIVANMaterials from this session:
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Debt and equity
Author(s): Stephen WESTAWAYMaterials from this session:
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Negligence of tax practitioners
Author(s): Hugh MCPHARLIN, Mark LIVESEYMaterials from this session:
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Interest deductibility
Author(s): Nick OLIVERMaterials from this session:
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Trust elections
Author(s): Paul TANTIMaterials from this session:
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