shopping_cart

Your shopping cart is empty

  • Home
  • Capital vs income dichotomy

Capital vs income dichotomy

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
Click here to expand/collapse more articles by Graeme S COOPER.

 

This was presented at 37TH SOUTH AUSTRALIAN STATE CONVENTION - "2002 - THE MIRROR IMAGE - A TIME TO REFLECT" .

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

Individual sessions

Capital vs income dichotomy

Author(s):  Graeme S COOPER

Materials from this session:

GST and property

Author(s):  Michael B EVANS

Materials from this session:

Trust elections

Author(s):  Barbie CHIRO

Materials from this session:

CGT rollovers

Author(s):  David SPURRITT

Materials from this session:

Mass marketed schemes

Author(s):  Arlene MACDONALD

Materials from this session:

Achieving investment goals

Author(s):  Rhys GEORGE

Materials from this session:

Great Southern Plantations 2002 Project

Author(s):  Neville HILL

Materials from this session:

Superannuation

Author(s):  Bernie O'SULLIVAN

Materials from this session:

Debt and equity

Author(s):  Stephen WESTAWAY

Materials from this session:

Negligence of tax practitioners

Author(s):  Hugh MCPHARLIN,  Mark LIVESEY

Materials from this session:

Interest deductibility

Author(s):  Nick OLIVER

Materials from this session:

Trust elections

Author(s):  Paul TANTI

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse