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  • What is the future of the Income vs Capital distinction?

What is the future of the Income vs Capital distinction?

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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 01 October 2014
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This was presented at 38th Victorian State Convention - "At the Cross Roads" .

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What is the future of the Imcome vs Capital distinction?

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