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What is the future of the Income vs Capital distinction?

Published on 09 Sep 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

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
David RUSSELL
David is admitted to practice in New South Wales, Queensland, Victoria, the Northern Territory, the Australian Capital Territory, New Zealand, Papua New Guinea and the Courts of Dubai International Financial Centre. He was first appointed Queen’s Counsel in 1986 and holds that office in all the above Australian jurisdictions. He currently practices in Sydney (Ground Floor Wentworth Chambers) and Brisbane (Sir Harry Gibbs Chambers) with a principal focus on revenue law generally. He has acted for Commonwealth and State Governments as well as individuals and corporations. He has had a long connection with the Taxation Institute of Australia including being its President from 1993 to 1995 and President of the Asia Oceania Tax Consultants Association from 1996 to 2000.
Current at 17 May 2008 Current at 07 August 2008 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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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

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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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