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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:

Hon Ian Vitaly Gzell AM QC FTI-Life
Mr Gzell was admitted to the Queensland Bar in 1965 and was appointed Queen's Counsel in 1977. He sat on the Equity Division of the Supreme Court of New South Wales from 2002 until his retirement in 2013. Apart from his other duties, he was the Revenue List Judge. He was admitted as a Barrister in every state and territory of 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, Mr Gzell specialised in revenue law with particular emphasis on international taxation. He was President of The Tax Institute from 1985-1986 and President of the Commercial Law Association of Australia from 1994-1996. He was Chairman of the Society of Trust and Estate Practitioners Australia and of its New South Wales branch from 2007-2013. He was a Council Member of the Society World Wide from 2011-2013. In 2012 Mr Gzell was appointed President of The International Academy of Estate and Trust Law. He has had numerous articles published and is in constant demand as a speaker. Current at 16 February 2015 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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