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Capital vs income dichotomy

Published on 02 May 02 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses capital vs income dichotomy, with a focus on: the classic position (what the cases say), current cases (has the borderline moved?), renewed relevance of capital vs income, small business CGT concessions, trust issues (Richardson's case), entity tax considerations, TVM matters.

Author profile:

Graeme S COOPER
Graeme is Professor of Taxation Law at the University of Sydney and Chairman of the NSW Technical Committee. He has worked as a consultant to the ATO, Treasury, Board of Taxation, OECD, World Bank and IMF. He is a frequent speaker at Taxation Institute events and has written many articles in Australian and overseas journals. He was admitted to legal practice in NSW (1980) and Victoria (1999) and practised commercial law and tax in Sydney before entering teaching. He has taught tax in Law Schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
Current at 12 March 2008 Current at 03 April 2008 Click here to expand/collapse more articles by Graeme S COOPER.
 

 

This was presented at 37TH SOUTH AUSTRALIAN STATE CONVENTION - "2002 - THE MIRROR IMAGE - A TIME TO REFLECT" .

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