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The distinction between capital and income receipts: case studies (Lachlan Wolfers)
Published on 29 Aug 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper provides case study examples and 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
Lachlan Wolfers CTA
Lachlan is the Global Head of Indirect Tax for KPMG, as well as leading the Indirect Tax and Tax Technology practices for KPMG China. As part of his role in KPMG China, Lachlan led KPMG China’s efforts in relation to the VAT reform pilot program in China, including providing advice to various Government agencies in relation to several key aspects of the VAT reforms, including the application of VAT to financial services, insurance, construction and real estate, transfers of a business, as well as other reforms relating to the introduction of Advance Rulings in China. Previously he was a partner of KPMG Australia for over 11 years as the head of Indirect Tax in Sydney, and the National head of Tax Controversy services for KPMG Tax Lawyers Pty Ltd. Lachlan is also formerly a Director of the Tax Institute. - Current at 30 September 2019
This was presented at 10th National Tax Instensive Retreat - "Every Tax Old Is New Again" .
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Individual sessions
The distinction between capital and income receipts
Author(s): Rob O'CONNORMaterials from this session:
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Evaluating the new general value shifting regime
Author(s): Dr Michael DIRKISMaterials from this session:
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Demergers and corporate reconstructions
Author(s): Gordon THRINGMaterials from this session:
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Workshop: demergers
Author(s): Tony BAXTER, Mark FRIEZER, Damien L LOCKIE, Peter MURRAYMaterials from this session:
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Tax issues on winding up
Author(s): Andrew SINCLAIRMaterials from this session:
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Foreign currency gains and losses
Author(s): Tony FROSTMaterials from this session:
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