Capital vs income dichotomy

More by Graeme S COOPER

• Part IVA - With small business slant paper - 01-May-2014
• Seeing the bigger picture - 01-June-2013
• The "income" of a trust - Draft TR 2012/D1 - controversy and contention. - 04-May-2012
• Implementing an allowance for corporate equity - 01-April-2012
• The Part IVA deluge paper - 19-May-2011
• The design and structure of general anti-tax avoidance regimes. - 22-January-2009
• Board of Taxation suggests changes to CFC regime. - 31-March-2008
• Removing funds from a company - some of the hidden dangers paper - 10-August-2007
• Getting wealth out of companies paper - 03-May-2007
• Australia targets tax shelter promoters. - 26-June-2006
• The emerging High Court jurisprudence on Part IVA - 01-June-2006
• Australia amends corporate loss rules. - 10-November-2005
• Decision on stapled debt shows divided Federal Court. - 03-October-2005
• Part IVA - a post-Hart report card paper - 19-March-2005
• Treasury reviews income tax self assessment system - 24-January-2005
• 2004 Year in review - AUSTRALIA - 03-January-2005
• The Position of Losses in Australian tax History - 27-November-2003
• Why GST is not a Consumption Tax - and why it matters seminar paper - 10-October-2003
• Unwanted Company? CGT and Dividend Issues on Exiting Private Companies seminar paper - 12-September-2003
• Capital vs Income: Case Studies - 28-November-2002
• Capital vs Income - 28-November-2002
• Capital versus income - 18-October-2002
• Structures for business and investment - 17-May-2002
• The waiting game - 01-August-2001
• How well does TVM express the current income tax base? - 01-July-2001
• Australia: alienation of personal service income (the 80% rule) - 01-October-2000
• Australian Tax Office releases draft ruling on treaties effect on Capital Gains tax. - 28-August-2000
• Australia announces amendments to New Goods and Services Tax - 22-May-2000
• Report of Australia's business tax review and the government's response - 04-October-1999
• CGT update - changes in ownership - 09-September-1999
• CGT Update - Changes in Ownership - 09-September-1999
• Rulings - 05-August-1999
• Review of Final Legislation - 03-August-1999
• Review of the final legislation - 03-August-1999
• Rulings - 01-August-1999
• Australia's Senate report on proposed GST contains no unexpected surprises - 03-May-1999
• CGT the case study way: goodwill and rollovers - 24-March-1999
• Australia introduces changes to international tax regime - 07-September-1998
• Australian treasury releases further draft laws on dividends - 20-July-1998
• Cost and price in capital gains tax - firm foundation or shifting sands? - 01-September-1995
• Cross Examination: Deductions After Cessation of Business - 01-April-1995
• Cross Examinations: The Decision in Harris-Daishowa - 01-April-1995
• Cross Examination: Access to ATO Documents - 01-April-1995
• Cross Examination: Late Lodgment Penalties - 01-April-1995
• AAT Mines a Vein of Feasibility Expenses - 01-March-1995
• Incentives and strategic choices facing taxpayers under the tax self-assessment system - 01-January-1995
• Share value-shifting transactions| Employee share acquisitions| Six important developments - 01-July-1994
• TR 94/D9: good law and Fletcher's case| TR 94/D10: Coles Myer Finance| TR 94/12: tax on terminations - 01-June-1994
• Setback for taxpayers on advance rulings| New dividend franking system| Non-compulsory uniforms| Investment allowance - 01-May-1994
• Interest deductibility: are the courts heading in a new direction? - 01-April-1994
• Grouping for quarterly corporate tax payments| Entertainment expenses: FBT| Unidentifiable shares: TR 94/10 - 01-April-1994
• New regime for taxing financial arrangements| The proposed SGC changes| The "heritage" rebate - 01-March-1994
• Payroll tax and fringe benefits| Distributions from trusts| FBT on loans and taxi fares - 01-February-1994
• The benefit theory of taxation - 01-January-1994
• The Budget outcome - what's revised, what's not| Changes to imputation| Recognising interest income - 01-December-1993
• Deductibility of legal expenses| Interest deductibility| Occupational clothing rules - 01-November-1993
• Fringe benefits tax and non-deductible benefits| FBT and employees' domestic travel| Draft ruling on transfer pricing - 01-October-1993
• Parking the FBT in a no standing zone| Super funds. The prohibition on acquiring assets from members| And now, transitional super arrangements - 01-September-1993
• Commissioner's priority for unpaid tax| Changes to superannuation rules - 01-August-1993
• Coles Myer - the aftermath| Calculating the penalties under self-assessment - 01-July-1993
• Cross examination - 01-June-1993
• Cross examination - 01-May-1993
• Cross examination - 01-April-1993
• Cross examination - 01-March-1993
• Cross examination - 01-February-1993
• Cross examination - 01-December-1992
• Elections under the new depreciation rules - 01-November-1992
• Fringe benefits tax collections - 01-November-1992
• Indirect payments - 01-November-1992
• Three aspects of the Myer rulings - 01-October-1992
• The treatment of expenditure on environment protection under the income tax : a note on the operational distortions of nothings. - 01-June-1991
• The treatment of expenditure on environmental protection under the income tax: a note on the operational distortions of nothings - 01-January-1991
• Reducing tax on retained corporate earnings - 01-December-1990
• Reducing tax on retained corporate earnings - 01-December-1990
• Compass Airlines - an essay on tax distress. - 01-September-1990
• Compass Airlines - an essay on tax distress - 01-January-1990
• Timing of deductions - 01-January-1990
• Tax accounting for deductions - 01-January-1988
• Some observations on tax accounting - 01-December-1986
• Income tax law and contributive justice: some thoughts on defining and expressing a consistent theory of tax justice and its limitations - 01-January-1986