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The distinction between capital and income receipts

Published on 29 Aug 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper discusses: why the difference between capital and income receipts still matter, what tests have the Courts applied to distinguish between capital and income receipts, what tests are currently in the ascendancy, CGT discount regime and CGT small business concessions, property transactions, share transactions and lease inducements.

Author profile:

Rob O'CONNOR

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This was presented at 10th National Tax Instensive Retreat - "Every Tax Old Is New Again".

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Individual sessions



Workshop: demergers

Author(s):  Tony BAXTER,  Mark FRIEZER,  Damien L LOCKIE,  Peter MURRAY

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