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What is the future of the Income vs Capital distinction?


Topics covered in this paper include:
A review of traditional principles after Steele, Montgomery
Do different tests still apply for receipts and deductions?
How will the Ralph Committee recommendations change the approach?

Author profile:

Author Photo - David Russell CTA-Life
David Russell CTA-Life
David commenced legal practice in 1974. He is admitted to practise in Australia, England and Wales (Lincoln’s Inn), the Courts of the Dubai International Financial Centre, New York (as a Legal Consultant), New Zealand and Papua New Guinea. He was appointed Queen’s Counsel in 1986. David has acted for Commonwealth and State Governments as well as individuals and corporations and was the President of The Tax Institute from 1993 to 1995. Current at 01 October 2014 Click here to expand/collapse more articles by David RUSSELL.

This was presented at 38th Victorian State Convention - "At the Cross Roads".

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Individual sessions

CGT Update - Focusing on Changes in Ownership

Author(s):  Graeme S COOPER

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Current Issues in Employment Taxes

Author(s):  Sarah BERNHARDT

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Where are the Courts taking the cases?

Author(s):  Justice D Graham HILL

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Film and Intellectual Property Investments

Author(s):  Noel BEHARIS

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Taxation of Financial Assets & Liabilities

Author(s):  Neil WARD

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GST for Small Business

Author(s):  Peter SENSERRICK

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The Minefield of Anti-Avoidance

Author(s):  Allan J MYERS QC

Materials from this session:

Complying with the New Business Taxation Rules

Author(s):  Denise BROTHERTON

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Restucturing Trusts as Companies or Partnerships

Author(s):  Terry MURPHY

Materials from this session:

What is the future of the Imcome vs Capital distinction?

Author(s):  David RUSSELL

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The new era for financing assets

Author(s):  Tony STOLAREK

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Y2K relationships - the ATO and you post 2000

Author(s):  Michael D'ASCENZO

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