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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

David Russell CTA-Life
Photo of author, David RUSSELL David was admitted as a solicitor in 1974 and was called to the Bar in 1977. He was appointed Queen’s Counsel in 1986. David has lectured and written extensively on taxation related topics in Australia and overseas. David is a Barrister, Wentworth Chambers. - Current at 30 March 2017
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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

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Current Issues in Employment Taxes

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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

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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

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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