Skip to main content
shopping_cart

Your shopping cart is empty

Tax law: "Montgomery and the mystery of gross income"

Published on 01 Mar 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Australia continues to employ a "gross income". The question asked is "when does a net gain or profit constitute gross income?" This issue has become topical because of the majority decision of the High Court in the recent case of FCT v Montgomery.

Author profile:

Simon Steward QC
Simon is a barrister who specialises in revenue law. Simon took Silk in 2009. He has appeared in numerous cases in the Federal and High Courts, including the recently heard Chevron matter and the BHP Billiton Finance, Noza Holdings, SNF, Roche, WR Carpenter, Bluebottle, McNeil, Citylink and Sun Alliance cases. Simon is also a Senior Fellow in the Melbourne University Faculty of Law and is the immediate past President of the Tax Bar Association. Current at 08 March 2016
 
Copyright Statement