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Capital vs income

Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

Justice Gzell will explore cases during 2002 that have addressed the capital/income distinction and review these and other cases to provide some rules and practical guidance as to when and how to apply the distinction. This is a powerpoint presentation.

Author profile:

The Hon. Justice Ian GZELL
The Hon. Justice Ian Gzell FTIA (Life) was admitted to the Queensland Bar in 1965 and was appointed Queen’s Counsel in Queensland in 1977. He was appointed to the Equity Division of the Supreme Court of New South Wales in 2002 where, apart from his other duties, he is the Revenue List Judge. He was admitted as a Barrister in every state and territory in Australia and in New Zealand and Papua New Guinea, with admissions for multiple single causes in Singapore, Fiji and the Solomon Islands. At the Bar, Ian specialised in revenue law with particular emphasis on international taxation. He was President of The Taxation Institute from 1985-1986, President of the Commercial Law Association of Australia from 1994-1996 and has been Vice President, Western Pacific, of The International Academy of Estate and Trust Law since 2005 and Chairman of the Society of Trust and Estate Practitioners, Australia, Sydney Branch since 2007. He has had numerous articles published and is in constant demand as a speaker.
Current at 11 July 2008 Current at 08 August 2008 Click here to expand/collapse more articles by The Hon. Justice Ian GZELL.
 

 

This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

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